Strategic Management of Emirates Airline

Key Management of Emirates Airline Theoretical This Assignment incorporates three sections. The initial segment is vital arranging of Emirates carrier. The subsequent part talks about the kind of choices which are made in various degrees of Emirates and clarify the data frameworks utilized in these levels. The last part features the moral issues engaged with the associations forms. Section 1: Strategic Planning The reason for this part is to consider the general key administration process and consider what's going on in the earth so as to decide how those incident may influence the association. What's more there is a thought of associations qualities and shortcomings and the chances and treats that has noteworthy effect on the association procedure. Organization diagram Emirates is a national aircraft of Dubai in the Middle East. Emirates escapes to more than 100 goals in 60 nations around the globe from Dubai International Airport with an armada of 137 airplane. Emirates Air line has been existed for a long time. Despite the fact that Emirates is a youthful carrier, more than multi decade it has gotten one of the most regarded marks on the planet. The key of their prosperity is utilizing new innovation and data frameworks in their business forms. (Emirates gathering, 2010) Companys mission: For the most part, Emirates development has never been lower than 20 percent every year, and the carrier has recorded a yearly benefit in consistently since its third in activity. Their exertion is to proceed with their unstable development and increment the level of this development. Statement of purpose investigation This examination will assist association with revealing targets, objectives and plans for accomplishing them which are significant for the drawn out endurance in the business. In any associations, directors need to concentrate their endeavors and assets on long haul, general destinations, and gives an establishment to present moment, explicit goals so as to accomplish their statement of purpose. (Robson 1997) General destinations: As referenced in statement of purpose, Emirates is attempting to expand the rates of their yearly advantages. Emirates conveyed 21.2 million travelers and 1.3 million tons of payload during the earlier years (Annual report, 2010), and they have to convey millions more over a developing system of global goals in the event that they need to build their benefit. Thusly their point is to give the best help in the business so as to have more travelers and payload. Explicit Objectives: Right now, Emirates flights represent almost 40 percent of all flight developments all through Dubai International Airport, and their fundamental point is to expand this piece of the pie to 70 percent by end of 2010 without trading off the notoriety for quality. In addition, they are attempting to add 18 new traveler airplane to their armada, increment seating limit by 14 percent. They likewise plan to build frequencies on many existing courses just as extending payload limit by 17 percent. These particular destinations are all to help the general target which referenced previously. Ecological examination The associations condition is a significant point to be considered by directors on the grounds that natural variables can essentially impact hierarchical tasks. Great chiefs must know about their associations condition and expertise any progressions may influence the association and their associations accessible assets. (Robson 1997) Remote condition Remote condition investigation records each one of those occasions, issues and realities which will impact the organization execution, yet over which they have little impact and those realities are as a rule crazy. Nature of the earth The United Arab Emirates (UAE) has the seventh biggest demonstrated oil, as indicated by the Oil and Gas Journal in January 2009. As a result of this topography, United Arab Emirates has rich regular assets and high measure of characteristic assets of fuel. The accessibility of huge measure of fuel in UAE encourages Emirates to give fuel to its airplanes a lot simpler than its carrier organizations. (Business news, 2007) Political difficulties One reason that had noteworthy effect on Emirates was encountering a downturn of their rivals as a result of the Gulf War. Inlet War was a war which occurred in the Persian Gulf between 2 August 1990 and 28 February 1991. In view of this political war, Emirates was the main aircraft to fly over the most recent ten days of the war. (Press, 2001) Economies Dubai International Airports Terminal 3 was fabricated solely for the utilization of Emirates at an expense of $4.5 billion. Terminal 3 is the biggest structure on the planet by floor space. The impact of this condition is that numerous individuals might need to utilize this trip so as to visit the biggest structure on the planet despite the fact that they have other decision of airlines.(Caswell, 2008) Mechanical condition Joined Arab Emirates (Dubai), which was an angling town at the southern finish of the Arabian Gulf, has developed to get one of the main exchange focal point of the Middle East. Huge number of organizations and exchanges are running in there. This impacts Emirates Airline profoundly on the grounds that numerous individuals begin coming to Dubai from direct and furthermore numerous individuals need to trip to different nations. Emirates, by giving great carrier administrations, is one of the high requested aircraft in this nation. SWOT examination SWOT examination is an essential apparatus for dissecting the associations status. SWOT investigation tends to associations qualities, shortcomings, openings and dangers. A SWOT examination characterizes the connection between the inward and outside evaluations in vital investigation. It is an activity in recognizable proof and examination. Breaking down the key variables of the earth and the essential inside qualities and shortcoming of the association will help direct the methodologies proper to the organizations. (Robson, 1997) Quality: Qualities are the positive inside variables that increase the value of the organization. New business thought: One of the realities that makes associations more grounded is the point at which they make another business thought. In 2005, Emirates started flying relentless to New York. This happened when just Delta Air Lines had a similar assistance. In this manner Emirates began to give an assistance which was not given by such huge numbers of carriers, and that encourages them in expanding the quantity of their clients Notoriety: Another inside factor that makes the business solid is having acceptable notoriety among clients. For instance: In 2009, Emirates was casted a ballot the fifth best aircraft on the planet by research consultancy firm Skytrax. *Skytrax is a United Kingdom-based consultancy, the open essence of Inflight Research Services Upper hand: Emirates has won some upper hands which made this organization as one of the great carriers. To respond to this inquiry that how Emirates can hold its serious situation in the business, taking a gander at how great Emirates is serving its items could be the appropriate response. Item in Emirates is the administrations that aircraft is accommodating its clients, for example, flight, food. Flight Emiratess offering is isolated into three principle lines; The First Class seat, the Business class seat and the Economy class. In each of the three classes traveler are given by high caliber and agreeable seats, in-seat PC electrical plugs, and an ICE framework on a LCD screen. Business and firs class have more offices incorporate back rub work, protection segment, winged headrest with six-way development, two individual understanding lights and an overhead light for each seat, in-seat power gracefully, more than 600 channels of amusement on ICE. Emirates was the primary carrier on the planet to present an individual theater setup on a business airplane and that was a valid justification for them to increase completive focal points. Shortcomings: These are the negative inside factor that obliterates estimations of organization or put the organization in hazard. As a matter of fact it is hard to state what are the shortcomings Emirates, since Emirates is considered as one of the most regarded travel marks the world over. Anyway there are still a few shortcomings that Emirates need to improve. I can say that one of the Emirates shortcomings is having costly ticket cost particularly for the business and top of the line. Emirates began to lose a portion of its client when Qatar Airline offered a similar trip with less expensive tickets. Openings: Openings are outer positive factors that speak to the purpose behind an association to exist and create. One of the open doors that can increase the value of the organization is having accomplices, offices or dissemination. Emirates has 6 auxiliaries and its parent company(Emirates Group). These auxiliaries which are working independently can give Emirates benefits. Emirates SkyCargo Skywards Emirates Official Store EmQuest Emirates Aviation College Emirates Engineering Dangers: Dangers are outer negative variables which could put the association crucial activity in danger. Market request In the business carrier industry, unfilled seat on a consistently booked flight speaks to a danger cost to the administrator. In spite of the fact that Emirates endeavor to offer the best administrations for the explorers, it is beyond the realm of imagination all the seats get fill during all the flights. Contender expectations Another danger that may be risk for Emirates is its serious in the market. While Emirates has one of the most present day armadas in the business, and has administration levels make different aircrafts to copy, and begin utilizing a similar procedure that Emirates is utilizing. (Williamson et al. 2004) Section 2: Information framework Analysis There are four administrative levels in any association that are liable for associations plans and choices; vital, strategic, information and activity levels. In this segment, first the sort of choices that made in each level is examined. Afterward, the data frameworks which are utilized to assist the supervisors with making the correct choice in that degree of association are recorded. (

Negotiation Essay Example | Topics and Well Written Essays - 750 words - 7

Exchange - Essay Example This examination utilized the double concern model so as to complete the exploration objective. Double concern model is broadly utilized hypothetical model of compromise styles and has considered by numerous analysts in their examinations. This compromise model has connected with the two as often as possible utilized factors of intercultural research, for example, independence community and manliness womanliness. Double concern model has two primary measurements. The main measurement incorporates the worry for the individual own result and the subsequent measurement includes the worry for results of others. These two components of this model offer approach to four essential styles of compromise process. These four fundamental styles are shirking, settlement, rivalry and coordinated effort. Shirking is fundamentally a methodology people receive to go the contention disrupted or permit others to determine the issue. In this model, evasion has low in worry for both self as well as other people. Convenience is essentially giving up claims objective so as to satisfy the need of others. This style of settling clashes is low in worry for self however high in worry for other people. Rivalry is primarily a success lose style. It is an endeavor to completely profit own self while disregard others accordingly rivalry is high in worry for self however low in worry for other people. Coordinated effort is arranged as win-win suggestion. This style has high in worry for self and for others also. Person who are coordinated effort situated will settle the contention if truly exists such that both the gatherings are similarly fulfilled and redressed. Individuals have a place with independence culture see themselves as an unmistakable body. The individuals has a place from this culture are exceptionally in worry for fulfilling their very own needs. Anyway the individuals from cooperation culture are absolutely rather than independence. They are not self situated individuals. They

Schools Similar to the University of Michigan TKG

Schools Similar to the University of Michigan University of Michigan is a wonderful school with a lot of attributes that our students often look for in a college. We’ve noticed over the last few application cycles it’s increased in popularity. Our students love Michigan because of the culture and academic rigor, but as a highly competitive school, it isn’t an automatic “yes” for most people.As such, we’ve started to do some investigating to put together a few posts that highlight “Schools Like” certain popular colleges and universities that we noticed are receiving more attention from seniors as of late. These lists aim to make it possible for you to not only apply to your “dream” school, but also to make sure that you also apply to schools similar in culture, size, and location so that you end up at a school that you’re happy at. A lot of schools check a lot of boxes, and we’ve found the following schools to be incredibly similar to University of Michigan in many ways. We spoke to a number of students wh o attend these schools to get their takes on their undergraduate experience, and we’ve broken them all down below.It’s important to consider environment when you are putting together your list of schools, as well as diversity of acceptance rate. Depending on your applicant profile, these schools will be targets or safety schools for most. Take a look--we think that if you like University of Michigan, you’ll really love these schools as well.University of MichiganLocation: Ann Arbor, Michigan; small city that’s under an hour from Detroit and about 4 hours from Chicago.Student population (undergraduate): 28,983Sports Division: NCAA Division 1 (Big Ten)Greek Life: Fraternities and sororities are an option on campus. About 20% of students participate in Greek life.Acceptance rate: 28.6%Ohio State UniversityLocation: Columbus, OHStudent population (undergraduate): 45,289Sports Division: NCAA Division 1 (Big 10 Conference)Greek Life: 12% of the Ohio State student body is involved in Greek lifeAcceptance rate: 49.1%Ohio State University is all about the students--with over 1,000 student organizations, there is something for everyone and the student culture is incredibly rich. About 2 ½ miles from downtown Columbus, the campus sits on 1,700 acres. There are many acclaimed professors and nationally acknowledged departments across the board, not to mention the incredible tradition of sports on campus. The facilities, quality of the teams, and school spirit present at Ohio State are truly unparalleled and considered one of the most impressive school’s sports-wise with 36 varsity teams. Brutus Buckeye has been around since 1965 as the school mascot, and he’s everywhere--even on ESPN, where he’s appeared in advertisements for the network.University of California, DavisLocation: Davis, California; city, about an hour from San FranciscoStudent population (undergraduate): 29,546Sports Division: NCAA Division 1 (Big West)Greek Life: About 10% of UC Davis student s participate in Greek lifeAcceptance rate: 42.3%UC Davis is a public research university that prides itself on being a part of the 10-school UC system. UC Davis has the third largest enrollment after UCLA and UC Berkeley. Considered one of the “public Ivies,” an education at UC Davis will get you places, and the culture reflects a diverse, intellectually and culturally engaged, and motivated student body. The UC Davis Aggies participate primarily in the Big West Conference and the football team participates in the Big Sky Conference. The city of Davis has more of a ‘college town’ feel, similar to Ann Arbor. The school is often ranked as being in the top 10 public universities in the nation.University of Texas-AustinLocation: Austin, TXStudent population (undergraduate): 39,619Sports Division: NCAA Division 1 (Big Twelve Conference)Greek Life: Approximately 17% of undergraduates are members of the Greek communityAcceptance rate: 39%UT Austin is a university that prides itsel f on the city in which it exists. Austin is lively, dynamic, and friendly city but still very much feels like a college town. The public research university is the flagship institution of the University of Texas system. The Texas Longhorns have become a bit of a cultural phenomenon, and pride for football runs deep throughout UT Austin. The dedicated TV station, Longhorn Network, stands alone as the only network that features programming dedicated exclusively to sports at one university. “Keep Austin Weird” is a phrase you’ll see all over Austin, created to encourage consumers to support local businesses, but the concept pervades throughout the culture, and UT Austin students remain just as invested and excited in their education and creating a nurturing student environment as they are to indeed, keeping Austin weird.University of WashingtonLocation: Seattle, WAStudent population (undergraduate): 31,063Sports Division: NCAA Division 1 (Pac-12 Conference)Greek Life: Around 14.5 % of students at University of WashingtonStudent Culture: Acceptance rate: 49.1%U-Wub, as it’s fondly called by many students, is a public flagship research university with a budget of over $1 billion. Situated in Seattle, the city’s culture radiates throughout campus and is reflected in the student culture of inclusiveness and community involvement. The daily student newspaper, The Daily, is the second largest paper in Seattle. Many would claim that basketball is the sport of choice for Husky fans, but the school also has a competitive football team, and its rowing, softball, and volleyball teams have all garnered championships throughout the last decade. Considered a pioneer in sustainability efforts, the school puts being green as a major priority and has been nationally recognized for their efforts. The school has also appeared in nearly a dozen films.University of Wisconsin-MadisonLocation: Madison, Wisconsin (about an hour from Milwaukee and 2.5 hours from Chicago)Student population (undergraduate): 29,536Sports Division: NCAA Division 1 (Big Ten)Greek Life: About 13% of undergraduate students participate in fraternities and sororities on campusAcceptance rate: 49%University of Wisconsin is a top-tier public research university with an immense amount of cultural and academic opportunities both at the university and in its surrounding city. Set on 936 acres, Badger pride runs throughout every facet of campus. You can feel it from the crowds cheering on the football team at every game and at the annual homecoming parade featuring festive floats decorated by students, fraternities, sororities, residence halls and organizations. And let’s not forget Bucky Badger, the UW Spirit Squad, and the Badger Band, who attend the vast majority of large-scale campus events and who students hold very near and dear to their hearts.Of course, there are many colleges where we are sure you’d be happy. This entire process can be overwhelming, and every college is so m uch more than numbers and a couple of anecdotes. All of that said, our strategy of dissecting schools works, and if you’re intrigued by University of Michigan, we’d highly recommend that you take a look at these schools as well. If you need any help or have any additional questions, feel free to reach out. We’ll help you find your best match school, and we’ll help get you in.

The Influence of Music Essays - 2153 Words

Musical instruments have played many major roles in helping with the construction of many societies around the world today. Many people do not realize what musical instruments have been responsible for and how they have helped shape the world today. There have been many instruments that have helped create and sculpt the world, but one instrument that I want to inform readers about is the trumpet and where it came from, as well as how it has changed over many years. The point that I am arguing is the fact that many people do not know where the trumpet has come from and how it has affected society. The trumpet has been used for many years for many different uses that many folks do not even know about or have even thought about. In†¦show more content†¦It is very unfortunate that the youth of the world today do not know how little things such as where the trumpet came from has affected society and possibly the way they live there own life. Today the trumpet is used for making music in many different kinds of musical situations. It is used in musicals with other instruments for theme music as well as dance music. The modern day trumpet is also used in marching bands, concert bands, as well as jazz bands. My favorite setting where the trumpet is used is brass choir, where only two trumpets are used along with a trombone, tuba, and French horn. There are so many venues that the trumpet is used that many do not think about, such as rock bands and even country bands. When most people think of the trumpet, they think of marching bands or concert bands, but in reality the trumpet has a much wider variety that it is used for in today’s world than many think. According to Edward Tarr in his book titled, â€Å"The Trumpet,† he explains that the use of an instrument called a â€Å"trumpa† was used and was locally referred to as a â€Å"tubae.† â€Å"As Richard was pausing in Sicily before setti ng out for Palestine, a new kind of instrument – the trumpa – was demonstrated to him. Roger of Wendover (d. 1236) wrote about ‘tubae called the trumpae’. This instrument was mentioned for the first time around the year 1180 inShow MoreRelatedMusic Influences On The Music1508 Words   |  7 PagesIntroduction Nowadays listening to music is a widespread phenomenon all over the world. People tend to listen to it on a daily basis wherever they are: in a public transport, gym, shop and etc. As well as bringing the relaxation effect, music can help to concentrate better while studying or working or even bring an inspiration. Moreover, according to scientists, our brain tends to react on our favourite music in the same way as it would react on some delicious food or a psychoactive drugRead MoreMusic And Its Influence On Music1590 Words   |  7 PagesIntroduction: Music is a very telling form of expression. Whether it is the lyrics themselves, the tone in which they’re said or the rhythm of the music, there are many methods in which music expresses the artist’s opinion to his audience. The introduction of new methods of expression in music by tinkering with old methods are how new musical ideas are discovered. In the past, Miles Davis’ explorations into jazz fusion and modal jazz music pushed the envelope. Now, Kanye West’s explorationsRead MoreMusic And Its Influence On Music Essay854 Words   |  4 Pagesquestion? Music, the idea of using sounds for thoughts. Cultivated music can be defined in many different ways, although it is defines as being music that comes from another country, it is also defined as music that is consciously well put together. The word culture is almost visible. However, the term â€Å"cultivated† brings a deep contrast to that of â€Å"vernacular†. Vernacular can be defin ed as music of the present place. It will be safe to say that cultivated music carries over into Vernacular music. CultivatedRead MoreThe Influence of Music1881 Words   |  8 PagesIntroduction to Music GEN1621 Major Writing Assignment The Influence of Music Almaty, 2011 Music gives a soul to the universe, wings to the mind, flight to the imagination, and life to everything. (Plato, 428-348 BC ) Music is inseparable part of our everyday life; we can face it in every corner of our town, on TV commercial, films, radio etc. Music can be understood everywhere, even if you cannot speak the language of other countries, but you move, dance, sing and enjoy the music while listeningRead MorePopular Music And Its Influence On Music1293 Words   |  6 PagesLastly, I would like to address how popular music controls us to favor popular music. Rather than allowing us to listen to different types of music, such as country music or punk music, popular music conforms us to only listen to the music that is only composed by well-known artists. Popular music restricts us from listening to other songs that are not popular, thus determining what popular music is. First off, what makes popular music popular? The reason to bring this question up is to remind allRead MoreJazz Music And Its Influence On The Music3105 Words   |  13 Pages Jazz music as we know it today has evolved since the early twentieth century. Its’ evolution is due to the influence of many different players who have added their own styles, interpretations and techniques. Two masters of Jazz who have been a big influence on the music are cornet and trumpet player, Louis Armstrong, and piano player, band leader and arranger, Duke Ellington. Each came from different socio-economic and geographical backgrounds, but both became masters of their trade, reached worldwideRead MoreMusic Literacy And Its Influence On Music1208 Words   |  5 Pagesnatural talent are big factors in music performing, it is suggested that a major skill needed for a developing music performer is the ability to sight-read (Paul), which is an important factor in acquiring and expanding music literacy (Gromko). However, music literacy is a compositional ability that requires many different abilities (Gromko, Lehmann and Ericson). In relation to studies on English literacy acquisition techniques, little research has been conducted on music literacy. In what research hasRead MoreMusic s Influence On Music1420 Words   |  6 PagesMusic has changed the way people have looked at others, have acted, and how they see the world today. The beginning of music started when someone discovered that banning on something made a sound. Music became a hideout for people when they needed a place to send their mind. Musicians are the biggest part of the music and making it the way it is. Certain musicians changed the way people started to look at music in the 60s. The 60s were a time for standing up for what the country believed it, a timeRead MoreRap Music And Its Influence On Music903 Words   |  4 Pagesworld that is music there are many genres of music that fall under different categories. One of the more popular genres of music is Rap. Rap music evolved overtime and become more relevant as the years go on, accordingly the culture and other parts of rap changed as well. There a various differences between what rap music is now and what it had been in the past, and it all comes with the changes of the world. Some of the bigger changes in music is the culture that comes with the music, the lyricsRead MoreHandelian Influence on Music888 Words   |  4 PagesOver time, the world has seen many outstanding musicians, and so much fantastic music. Each highly remembered composer or musician changed the way we think and see the world. They give us new ideas, and music is a wonderful way to convey moods and emotions. Each also slightly changed music itself. Handel was one of the greatest of these people. He was a superior composer who largely influenced and expanded music. Background George Frideric Handel was born in Germany, but found his future in England

Quotes from Kenneth Grahames The Wind in the Willows

After retiring early from his career at the Bank of England, Kenneth Grahame spent his days in the early 1900s on the River Thames expanding on and writing out the bedtime stories he used to tell his daughter about a collection of anthropomorphized woodland critters in the highly-quoted collection of short stories that would come to be known as The Wind in the Willows. This collection mixed moralistic stories with mysticism and adventure tales, beautifully depicting the natural world of the region in imaginative prose that has delighted audiences of all ages in its many adaptations since including a play, musical and even animated film. The central characters include Mr. Toad, Mole, Rat, Mr. Badger, Otter and Portley, The Weasels, Pan, The Gaolers Daughter, The Wayfarer, and rabbits, which are described as a mixed lot. Read on to discover some of the best quotes from this delightful childrens tale, perfect for use in any classroom discussion. Setting the Scene of the Thames The Wind in the Willows opens by setting the scene along the riverfront, full of unique animal characters including the mild-mannered homebody named Mole who starts the story by leaving his home only to find himself overwhelmed by the world around him: The Mole had been working very hard all the morning, spring-cleaning his little home. First with brooms, then with dusters; then on ladders and steps and chairs, with a brush and a pail of whitewash; till he had dust in his throat and eyes, and splashes of whitewash all over his black fur, and an aching back and weary arms. Spring was moving in the air above and in the earth below and around him, penetrating even his dark and lowly little house with its spirit of divine discontent and longing. Once out in the world, Mole chuckles to himself about a great truth hes discovered in leaving behind his responsibilities of spring cleaning saying, After all, the best part of a holiday is perhaps not so much to be resting yourself, as to see all the other fellows busy working. Interestingly, the early part of the book feels somewhat autobiographical for Grahame, who described his time after retirement as mostly spent messing about in boats. This sentiment is shared by the first other creature Mole meets when he ventures out of his home and down to the river for the first time, a leisurely water vole named Rat who says to Mole, There is nothing—absolutely nothing—half so much worth doing as simply messing about in boats. Still, theres a hierarchy and a sense of prejudice even in the cute animal world that Grahame constructs, as illustrated in the character of the Mole in that he implicitly does not trust certain creatures:Â   Weasels—and stoats—and foxes—and so on. Theyre all right in a way—Im very good friends with them—pass the time of day when we meet, and all that—but they break out sometimes, theres no denying it, and then—well, you cant really trust them, and thats the fact. Ultimately, Mole decides to pal around with Rat and the two boat down the river together, with Rat teaching Mole the ways of the water, though he warns of going beyond the Wild Wood into the Wide World because thats something that doesnt matter, either to you or me. Ive never been there, and Im never going, nor you either, if youve got any sense at all. Mr. Toad and a Story of Dangerous Obsessions In the next chapter, Mole and Rat dock near the royal Toad Hall to stop in on one of Rats friends, Mr. Toad, who is rich, friendly, happy, but also conceited and easily distracted by the latest fad. His current obsession upon their meeting: driving a horse-drawn carriage: Glorious, stirring sight! The poetry of motion! The real way to travel! The only way to travel! Here today—in next week tomorrow! Villages skipped, towns and cities jumped—always somebody elses horizon! O bliss! O poop-poop! O my! O my! Somehow, Toad manages to convince Rat and Mole to accompany him on a carriage-ride and camping adventure together, against both of their better judgements: Somehow, it soon seemed taken for granted by all three of them that the trip was a settled thing; and the Rat, though still unconvinced in his mind, allowed his good-nature to over-ride his personal objections. Unfortunately, this does not end well as the reckless Toad careens the carriage off the road to avoid a collision with a speeding motorcar driver, breaking the carriage beyond use or repair. Consequently, Toad also loses his obsession with horse-drawn carriages, replaced by the insatiable need to drive a motorcar. Mole and Rat took the opportunity to excuse themselves from Toads company but admitted that it was never a wrong time to call on Toad because early or late, hes always the same fellow; always good-tempered, always glad to see you, always sorry when you go! The Elusive Badger Chapter Three opens in the winter with Mole leaving Rat to set out on his own quest while his friend took a long rest, namely to satiate his long-standing desire to meet the elusive Badger: The Mole had long wanted to make the acquaintance of the Badger. He seemed, by all accounts, to be such an important personage and, though rarely visible, to make his unseen influence felt by everybody about the place. Before he fell asleep, though, Rat had warned Mole that Badger hates Society, and invitations, and dinner, and all that sort of thing, and that Mole would be better off waiting for Badger to visit them instead, but Mole didnt listen and instead set off for the Wild Wood in hopes of finding him home. Unfortunately, while navigating the wilderness, Mole gets lost and begins to panic saying The whole wood seemed running now, running hard, hunting, chasing, closing in round something or—somebody? In panic, he began to run too, aimlessly, he knew not whither. Rat, having woken from his nap to find Mole gone, guesses that his friend had gone to the Wild Wood in search of Badger and sets out to recover his lost companion, and fortunately finds him just before snow begins to fall heavily. The two then stumble through the winter storm wherein they happen upon the Badgers dwelling. Badger, contrary to Rats warning, is incredibly accommodating to his two unexpected guests and opens his spacious, warm home to the pair where they gossip about the goings on in the world and in the Wild Wood: Animals arrived, liked the look of the place, took up their quarters, settled down, spread, and flourished. They didnt bother themselves about the past—they never do; theyre too busy...The Wild Wood is pretty well populated by now; with all the usual lot, good, bad, and indifferent—I name no names. It takes all sorts to make a world. Badger offers another side of Grahames own personality: his concern for the well-being of nature, of the effect mankind has on the natural world. Rats own misconception that the Badger is a mean spirited old codger could be interpreted as Grahames own projection of the criticisms hed received as a slightly cynical employee of the Bank of England who merely realized the temporary nature of human civilization as we know it: I see you dont understand, and I must explain it to you. Well, very long ago, on the spot where the Wild Wood waves now, before ever it had planted itself and grown up to what it now is, there was a city—a city of people, you know. Here, where we are standing, they lived, and walked, and talked, and slept, and carried on their business. Here they stabled their horses and feasted, from here they rode out to fight or drove out to trade. They were a powerful people, and rich, and great builders. They built to last, for they thought their city would last for ever...People come—they stay for a while, they flourish, they build—and they go. It is their way. But we remain. There were badgers here, Ive been told, long before that same city ever came to be. And now there are badgers here again. We are an enduring lot, and we may move out for a time, but we wait, and are patient, and back we come. And so it will ever be. Other Selected Quotes from Chapter 7 The trio also discusses the happenings of Mr. Toad, who has apparently totaled seven cars since the incident with the carriage several months before and was summarily arrested in the middle of the book—for more information, and to learn more about what happens to all the creatures of the Willows, continue reading this selection of quotes from the Chapter 7 of The Wind in the Willows: Perhaps he would never have dared to raise his eyes, but that, though the piping was now hushed, the call and the summons seemed still dominant and imperious. He might not refuse, were Death himself waiting to strike him instantly, once he had looked with mortal eye on things rightly kept hidden. Trembling he obeyed, and raised his humble head; and then, in that utter clearness of the imminent dawn, while Nature, flushed with fullness of incredible colour, seemed to hold her breath for the event, he looked in the very eyes of the Friend and Helper; saw the backward sweep of the curved horns, gleaming in the growing daylight; saw the stern, hooked nose between the kindly eyes that were looking down on them humorously, while the bearded mouth broke into a half-smile at the corners; saw the rippling muscles on the arm that lay across the broad chest, the long supple hand still holding the pan-pipes only just fallen away from the parted lips; saw the splendid curves of the shaggy limbs d isposed in majestic ease on the sward; saw, last of all, nestling between his very hooves, sleeping soundly in entire peace and contentment, the little, round, podgy, childish form of the baby otter. All this he saw, for one moment breathless and intense, vivid on the morning sky; and still, as he looked, he lived; and still, as he lived, he wondered. Sudden and magnificent, the suns broad golden disc showed itself over the horizon facing them; and the first rays, shooting across the level water-meadows, took the animals full in the eyes and dazzled them. When they were able to look once more, the Vision had vanished, and the air was full of the carol of birds that hailed the dawn. As they stared blankly in dumb misery deepening as they slowly realised all they had seen and all they had lost, a capricious little breeze, dancing up from the surface of the water, tossed the aspens, shook the dewy roses and blew lightly and caressingly in their faces; and with its soft touch came instant oblivion. For this is the last best gift that the kindly demi-god is careful to bestow on those to whom he has revealed himself in their helping: the gift of forgetfulness. Lest the awful remembrance should remain and grow, and overshadow mirth and pleasure, and the great haunting memory should spoil all the after-lives of little animals helped out of difficulties, in order that they should be happy and lighthearted as before. Mole stood still a moment, held in thought. As one wakened suddenly from a beautiful dream, who struggles to recall it, and can re-capture nothing but a dim sense of the beauty of it, the beauty! Till that, too, fades away in its turn, and the dreamer bitterly accepts the hard, cold waking and all its penalties; so Mole, after struggling with his memory for a brief space, shook his head sadly and followed the Rat.

Influenza And The Elderly Epidemic - 1920 Words

Influenza and the Elderly The last few days of summer are upon us, the leaves are beginning to change and it is once again fall in East Tennessee. While many are beginning to enjoy a relaxing break before the stresses of winter and the holidays, healthcare providers are bracing for the rush. The rush I speak of is that of doctor’s offices which are over run with those complaining of fevers, aches, and chills. Influenza season begins as early as August and can run as long as in to late March. Those affected by the virus can range from infants to the elderly, but most complications occur in those over 65, including death. According to the World Health Organization, the number of elderly persons is expected to increase from 600 million currently to over 2 billion worldwide by 2050. (WHO, 2015) Due to the rapid increase of this age group in the upcoming years, the need to prevent and establish treatment for illnesses that have the potential to be fatal in this population is a top priority. Greater risks of mortality in those over 65 who contract influenza can be attributed to several factors including: the elderly’s decline in immunity response, the inability of the elderly’s body to fully recover from infection, and finally, the long term complications of influenza among those who are already compromised. Disease Characteristics Causative Agent and Mode of Transmission Influenza, commonly referred to as the seasonal flu, is a respiratory infection caused by a virus. AreasShow MoreRelatedInfluenza Is An Acute Viral Infection1341 Words   |  6 PagesIntroduction (.5 pages) Seasonal influenza commonly referred to as the â€Å"flu† is an acute viral infection caused by the influenza virus that can have possibly devastating effects on a community (â€Å"Influenza (Seasonal),† 2014). Seasonal influenza viruses cause annual epidemics that peak during the winter but can begin as early as late fall and last through early spring (â€Å"Prevention and Control of Influenza,† 2008). Influenza infections in the US affect a large amount of the US population. On averageRead More INFLUENZA Essay1582 Words   |  7 PagesINFLUENZA Introduction One can claim that influenza is an infection that has victimized people from just about every generation that we have known. The term Influenza comes from the Latin word influentia, first used by the Italians in the 1600s. 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The Kid Essay Example For Students

The Kid Essay The vivid memory of the Nebraska plains never leaves me. I can return to this place at any moment. I close my eyes and take a deep breath. My lungs are filled with the clean and pure air, a welcome change from the thick hazy air of the outside world. I am alone with only my thoughts and emotions to keep me company. The summer breeze, warm upon my face is filled with the sweet smell of the tall billowing grass. Soft green hills surround me. I am not certain where they begin or where they end. Far into the distance I can see another farmhouse. Only an occasional windmill disrupts the scenery. Clusters of bright yellow sunflowers are growing amidst the green prairie grass. I pick a sunflower and take pleasure in its sweet fragrance. I pull each soft petal off and toss it into the wind. Puffs of white cotton from a cottonwood tree float slowly past me. As I walk, the thick blades of green prairie grass tickle my legs. Huge brown grasshoppers jump left and right to escape my path. Except for the occasional chirping of a meadowlark, it is so quiet I feel as though the world exists only here and I am the only person allowed to witness this beautiful portrait of nature. Minutes turn into hours and the sun begins to sink below the horizon. The sky is splashed with yellow, gold and orange. Crickets begin to sing their evening song. I climb a large hill and when I look down, a small stream beckons me. As I get closer I can hear the bubbling sound as it flows over the rocks beneath surface. I gather some smooth cool rocks from the bottom of the stream as keepsakes. When I look into the grayish blue water, I see a reflection of a small child. I reach down and touch the cold smooth surface and the ripples distort it. When I look down again I see the image of grown woman. I am in awe of the simple beauty around me. The complications of everyd ay life seem so far away. A sense of calm envelops me. This is the most beautiful portrait God has created. Even today when I close my eyes and take a deep breath, the scene is vivid in my mind. The hills that I remember as a child mean as much to me now as they did when I was a child. Their beauty remains untouched, and I will treasure them forever.Words/ Pages : 452 / 24

The behavior of an at

Describe at least three at-risk behaviors that you would address as this student’s Teacher, and explain why each behavior is problematic At-risk behaviors can be defined as those behaviors people have, which could lead to a high probability of making bad choices that could affect their future. They may include drug use, alcohol consumption, and low concentration among other behaviors (Zhan, 1999, p.91). In reference to the case study, this 16-year-old student has a number of at-risk behaviors.Advertising We will write a custom coursework sample on The behavior of an at-risk student specifically for you for only $16.05 $11/page Learn More The first involves sleeping frequently in class, which lowers the student’s level of concentration, and important lessons taught in class are likely to pass by, thus affecting the student during exams. Indeed, the student is likely to fail his exams, as his concentration level is low. The second behavior in volves refusing to answer question directly, an at-risk behavior that means the student never concentrates in class, and therefore he avoids answering questions directly, as he is not sure of the answers. Another at-risk behavior, defacing of desks and textbooks in class, indicates that this student is careless, and this could be a hindrance to his success in the future, where he may required being careful, yet failing tremendously. His anti-social behavior is of concern, as he is not able to make many friends; this could be problematic in the future where teamwork is expected, and therefore, the victim may find it hard to blend in with others. Due to the fact that the student has only one surviving parent, circumstances force him to work after school, hence, his attention is divided, and thus the main cause of loosing focus in class. Briefly describe at least three instructional interventions that you, as this.  Student’s teacher, would implement in the classroom during th e regular school.  Day to appropriately address each at-risk behavior At-risk behaviors associated with students can be solved through various interventions. According to Hilyer Walden university (2007, p.4), teachers can rely on improvement programs that focus on knowledge about dealing with students; this can include communication methods. Nevertheless, the student’s behavior of refusing to answer questions directly symbolizes failure to listen to questions, or fear of giving the wrong answer. Therefore, a teacher should ensure that a program of enhancing listening is initiated, such that, the student’s understands the question first before answering it.Advertising Looking for coursework on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Panahon, et al. (2007, p.36), cognitive behavior therapy intervention assists students in problem solving, whereby, students are taught how to evaluate challenging s ituations by gathering relevant information, thinking about the responses, and choosing the best response to give in form of an answer. Cognitive oriented instruction intervention involves strategies that aim at assisting students on effective learning. These strategies enable teachers to assist students in improving their thinking, hence enabling them to give the right responses; in addition, monitoring of students’ progress is encouraged (McREL, 2003, p.4). Behavior education program (BEP) is an intervention that involves daily check-in and checks-outs on the student. A teacher ensures that a student checks in with him after class, thereby receiving an immediate feedback on his/her behavior during class time. In addition, a student’s progress is monitored and performance reports are sent to parents. This kind of intervention will enable a student to be cautious on his behavior, especially if the teachers and parents are involved in assisting the student. BEP involves frequent meetings between the teacher and the student, and low effort is required from the teachers, continuous monitoring enables effective decision-making, (Lindsey White, 2008, p.670). Anti-social at-risk behavior It is evident that the student is anti-social, hence unfriendly and only relates to few friends. Therefore, the need for Tier 2 social skill groups is important, as it assists the student to develop social skills and relate well with his peers, hence communication skills are enhanced, and the student is able to improve on teamwork (Sandomierski, Kincaid Bob, N.d., p.4). Tier two interventions include small group counseling interventions; it is designed to enable students to be flexible and highly efficient. It is factual that students with behavioral problem have academic challenges too; therefore, the need to implement effective interventions is necessary.Advertising We will write a custom coursework sample on The behavior of an at-risk student specifically for you for only $16.05 $11/page Learn More Mentoring program is an intervention that assists students in their challenges; this program will focus on the causes of the student’s anti-social behavior. A teacher should be in a position to mentor a student and create a form of trust with the student. In addition, a student will then be able to pour out his heart to the teacher, and the root of the problem can be identified. Peer paring is important for the anti-social behavior, such that the student will be able to develop positive social skills when paired up with his peers; hence the student learns to cooperate and communicating, hence improving on his social behavior. The anti-social nature of a student may affect the student’s after-school life; however, when tackled at a young stage, the issue may be eliminated. Frequent sleeping in class at risk behavior This kind of behavior affects a student’s academic life, as his concentration is lo w, however, a teacher can curb such a problem via introducing rules that are against sleeping in class. However a teacher can have a one on one meeting with student and try to understand the cause of his behavior, which in this case, the cause may be tiresomeness due to multi tasking, especially when this student works after classes to support his family. Increasing one-on-one time with a student is an intervention that will assist the student to realize the value of academics and how to balance his schoolwork and work life. These interventions should be based on finding solutions to a student’s problems; therefore, they should be geared towards effectiveness. The teacher can also assist the student to manage his time effectively to reach a balance. Counseling can also assist students in sharing their problems with the counselor, thereafter the counselor can find ways to assist such students in overcoming challenges that affect their class work, (Lindsey White, 2008, p.666). Communication should be encouraged between the teachers and the students to ensure quality learning. Using of whole brain teaching which includes humor, play, games, or music can keep a student alert and attentive in class, since it engages the students for its fun (Barnes, 2010).Advertising Looking for coursework on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More References Barnes, D. (2010). Interventions for at – risk students. Web. Hilyer, S., Walden University. (2007). Intervention strategies for underachieving and at-risk middle-level students. NY: ProQuest Publisher. Panahon, A. et al. (2007). School-based Interventions for Students with or at Risk for Depression. Web. Sandomierski, T. Kincaid, D., Bob, A. (N.d). Response to Intervention and Positive Behavior Support: Brothers from Different Mothers or Sisters from Different Misters. Web. White, M., Lindsey, B. (2008). Tier 2 Behavioral Interventions for At-Risk.: Students. Web. Zhan, L. (1999). Asian voices: Asian and Asian American health educators speak out. NJ: Jones Bartlett Learning Publisher. This coursework on The behavior of an at-risk student was written and submitted by user Hazel Galloway to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Free Essays on Art & Censorship

Art has been around as long as imagination. There has been much controversy over art; some controversy has come up with artist such as Sally Mann and Andres Serrano’s. The public, along with legislators, cannot agree on what art is, what kind of art should be funded, and what art should be censored (if at all). The problem is that one person’s opinions cannot decided on what art is and if it should be censored. If art should ever be censored for any reason, it should be only to those not old enough to appreciate the true meaning and beauty of art. The first question is†¦what is art? No one person can ever really define art within a set of guidelines. Art is whatever you want it to be, it is an expression, one person’s opinions, art has been around since imagination, it is the story of a culture. According to the National Endowment for the Arts, â€Å"art, in all its forms, feeds and nurtures the soul of a society; provokes thought and debate; causes critical thinking; and fosters understanding of things foreign to our own immediate world. In the end, arts plays a primary role in encouraging healthy tolerance of the diversity in any culture.†# Therefore, one person, or even a group of people cannot really decided what can be considered art. Art has been around for a very long time and the issue with censorship has always been at hand. Public art has been controversial even before the Amendments were written up and before the National Endowment for the Arts were even established. The form and content of art is controversial because it attracts a storm of attention, passion, and controversy that raises this issue of censorship. The public is sensitive to topics such as nudity and viewing things that are not morally right and this is what causes so much controversy. Photographs can cause a great deal of controversy because of the... Free Essays on Art & Censorship Free Essays on Art & Censorship Art has been around as long as imagination. There has been much controversy over art; some controversy has come up with artist such as Sally Mann and Andres Serrano’s. The public, along with legislators, cannot agree on what art is, what kind of art should be funded, and what art should be censored (if at all). The problem is that one person’s opinions cannot decided on what art is and if it should be censored. If art should ever be censored for any reason, it should be only to those not old enough to appreciate the true meaning and beauty of art. The first question is†¦what is art? No one person can ever really define art within a set of guidelines. Art is whatever you want it to be, it is an expression, one person’s opinions, art has been around since imagination, it is the story of a culture. According to the National Endowment for the Arts, â€Å"art, in all its forms, feeds and nurtures the soul of a society; provokes thought and debate; causes critical thinking; and fosters understanding of things foreign to our own immediate world. In the end, arts plays a primary role in encouraging healthy tolerance of the diversity in any culture.†# Therefore, one person, or even a group of people cannot really decided what can be considered art. Art has been around for a very long time and the issue with censorship has always been at hand. Public art has been controversial even before the Amendments were written up and before the National Endowment for the Arts were even established. The form and content of art is controversial because it attracts a storm of attention, passion, and controversy that raises this issue of censorship. The public is sensitive to topics such as nudity and viewing things that are not morally right and this is what causes so much controversy. Photographs can cause a great deal of controversy because of the...

Exhibits Of Liam Gillick Research Paper Example | Topics and Well Written Essays - 750 words

Exhibits Of Liam Gillick - Research Paper Example It is the light color wood work in a marvelous way to utilize the maximum space of the hall while maintaining the hall as the best discussion place. Following are the 5 snapshots of the â€Å"installation in the German Pavilion† in diversified angle to visualize the beauty of placement of meeting discussion table and shelves: Colorful discussion bench platforms with a group of reflecting colors on top was a master piece of Gillick, displayed in 2010. Discussion Bench Platform exhibition took 40 days to put forward the marvelous art. Comprising of series of a structure with a well composed top theme with a flat bench, visual and aesthetic sense of the artist is depicted in the light of applied modernism along with the functional beauty of the platform. Benches have aluminum varnishing in powder form which is indeed a pragmatic addition in open minded discussion platform. Following are the five views of the discussion bench platform in diversified angle to visualize the beauty o f placement and color combinations: Liam Gillick is one of his own kinds in its diversifying art structure ranging from graphic design, music, film, sculpture, curatorial project, critical themes to deep writing. A wide variety of evasions, tangents, distractions, and diversions are there in his art work that adds to the beauty of his projects. Instead of focusing on the relational aesthetic and principles of abstraction, Gillick put emphasis on the productive social interaction and the discussed themes portray the same cause in a practical way.

Critique the relevance and validity of applying the capital asset Essay

Critique the relevance and validity of applying the capital asset pricing model in the context of investment choices - Essay Example Undeniably, the CAPM model rules out active investment and management research, and therefore abolishes many applications merely by using a pen, by virtue of the idealistic assumptions made by it (Perold, 2004). Some common applications often depend on the correctness of the modest CAPM, or rather the extensions in defining equilibrium returns. In fact, an imprecise understanding of the market portfolio may not be a vital factor in this. The approximated investment portfolio maintain an essential role in the reconstructed submission that arise from realization of the falsehood of CAPM. In this sense therefore, the application of this model to investment choices can have meaning only on condition that CAPM is false. The conclusion can be that the investment portfolio seems to play a natural role, making possible specifications errors to be unimportant (Shanken,

Fedex and UPS Essay Example for Free

Fedex and UPS Essay 1. Accounting Treatments Capital Lease -Lessee Initially, the lessee recognizes the asset under his property, plant and equipment. The amount that should be debited is the Lower of asset’s fair value and present value of minimum lease payments. The present value is determined by discounting minimum lease payments using interest rates implicit in the lease. Also, initial direct cost that the lessee incurs in relation to the lease is added to the cost of recognized asset. On the credit side of the entry should be lease liabilities, which is in fact, some kind of a loan. The lease liabilities should be split into current and noncurrent liabilities as some payments are made within 12 months while others are made after 12 month of the reporting date. Subsequently, there are two things we must take care of. First, we must depreciate the lease asset over the economic life, not over the lease term because that doesn’t necessarily need to be the same. The entry is to debit depreciation expense in profit or loss and credit the accumulated depreciation account. Secondly, we need to allocate the lease liability or minimum lease payments paid to the lessor into two parts; reduction of lease liability and finance charge or interest. IAS 17 requires the finance charge to be allocated so as to produce a constant periodic rate of interest (interest rate implicit in the lease) on the remaining balance sheet liability. (Refer to appendix A for journal entries Capital lease-Lessor The lessor is a finance provider, and therefore records lease receivables as the debit side of the entry. The lease receivable is the net investment in the lease, which is the total of minimum lease payments and unguaranteed residual value. Total of these two figures is gross investment in the lease and we need to discount it to present value using discount rate implicit in the lease and all this must be equal to fair value of the asset plus initial direct cost. The credit side to this entry is simply cash given out by the lessor. Subsequently, we have to split minimum lease payments received from the lessee between reduction of finance lease receivable and finance income similar to what the lessee would do. (Finance income should reflect a constant periodic rate of return on the lessor’s net  investment in the lease.) (Refer to appendix A for journal entries) Operating Lease-Lessee In an operating lease, the lessee does not recognize any asset. The lease payments are recognized as rent expense in profit or loss on a straight-line basis. The journal entries would include a debit to rent expense and credit to cash or accounts payable. (Refer to appendix A for journal entries) Operating -lessor Lease payments received from the lessee are recognized as revenue in profit or loss on a straight-line basis. The lessor keeps the asset on his financial statement and depreciates it in line with its fixed asset accounting policy. (Refer to appendix A for journal entries) Advantages of Operating Lease In an operating lease, the lessee is considered to be renting the equipment and thus the lease payment is recorded as rental expense. No assets or liabilities are recorded on the balance sheet (Off-balance sheet financing). This is beneficial for companies because it will result in a lower asset base, therefore creating a higher ROA. Operating lease will also display more desirable solvency ratios such as lower debt to equity. This off balance sheet method of recording will also produce better debt covenant ratios for the company to show its debt lenders. Moreover, some companies associate management bonuses to certain ratios such as return on capital, which would be more optimal looking if recorded under operating lease. Another major benefit of operating leases is the potential tax benefits. An operating lease may allow the company to deduct payments as operating expenses during the period in which they are paid. If the company purchases equipment, they may be able to deduct the in terest, as well as the cost of the depreciation. 2. Under current Financial Accounting Standards Board regulations, what business arrangements might FedEx have made in order to account for leases as operating leases rather than capital leases? An operating lease is usually coined as anything that is not classified as a finance lease.  Factors that an operating lease may include are: 1. If a lease does not significantly transfer all the risks and rewards, associated with ownership of an asset the lease 2. If the ownership of the asset is more likely to go back to lessor at the end of the term 3. The lessee does not have the option to buy the asset at a cost significantly below the fair value of the asset → ie. a bargain price. The term of the lease is not a major part of the economic life of the lease item. IAS 17 does not explicitly say how much is a major portion however ASPE states that 75% and above is a major portion. 5. If there is little or no risk to the lessee; all major risks are borne by the lessor. An example wo uld be cancellation costs. 6. The leased asset is of common nature; not specialized and can only be used by the lessee. 7. The present value of the total amount of minimum lease payments do not equal or is close to the fair value of the asset leased. Other Additional Criteria can be: 8. Whether fluctuation in fair value at the end of the lease accrue to the lessor 9. If the lessee does not have the option to extend the lease for a secondary period at a â€Å"below the market† price Arrangements FedEx would have to make to disclose the operating lease would include disclosures about: the outstanding payments left for non-cancellable operating leases for the time periods: within one year within two to five years after more than five years the total future minimum sublease income for non-cancellable subleases the lease and sublease payments recognised in income for the period the contingent rent recognised as an expense  the general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing For operating leases, IAS 17 states that the total lease payments should be incurred as an expense and would appear on the income statement regularly with the amount on a straight-line basis over the entire lease term. Any enticements that the lessee may have received from the lessor to enter into the lease arrangement, must also be divided on a straight line basis to offset the  rental expense. 4. Lease Capitalization on Financial Variable and Ratios Unrecorded Lease Liability and Debt-to-Equity Ratio Based on the ratios and calculations performed there are many incentives for companies to report leases as operating leases rather than capitalize them. It can be concluded that the impact of lease capitalization on the financial statements is far greater for FedEx than UPS, however both companies are reaping benefits from reporting leases as operating leases. Capitalizing leases requires that leases are recorded as assets and liabilities on the balance sheet. The Unrecorded Lease Liability is 98.41% of existing liabilities for FedEx and 8.27% for UPS. Thus, by not capitalizing leases, firms are able to decrease their liabilities and present a more lower debt/equity ratio.The Debt/Equity ratio gives stakeholders an indication of the capital structure of the firm. The ratio for FedEx moves from 0.97 to 2.70, which indicates a more leveraged capital structure. UPS ratio moves from 0.87 to 1.28. The capitalization of leases would not a llow FedEx to maintain a debt-equity ratio below 1, which would change shareholder’s view on the financial flexibility of the firm. If FedEx wishes to maintain a relatively low debt-to-equity ratio on their financial statements it would be unfavourable to capitalize leases. Return on Asset The Return on Assets (ROA) is another key ratio that is affected when leases are capitalized due to the increase in assets that the company owns. When leases are capitalized there is a decrease in ROA for both FedEx and UPS by 1.69% and 0.32%, respectively. This is a relatively significant drop in efficiency and further motivates firms to record leases as operating leases. Interest Coverage Ratio The interest coverage ratio informs stakeholders of a company’s ability to pay back their interest. There is a significant drop of 17.26 in FedEx’s interest-coverage ratio and a drop of 9.2 in UPS’s interest coverage ratio. This means that a certain amount of profit is attributed to the fact that leases are not capitalized. In conclusion, it is clear from the variables and the ratios analyzed why companies prefer to record leases as operating leases rather than capitalize them. Operating leases are kept off the balance sheet and their main impact on the income statement is rent expense since the risks of ownership are not assumed. On the other hand, when leases are capitalized, the present value of payments including interest expense,  is treated as a liability on the balance sheet. These two accounting methods result in ratios to be more favourable for the firm when leases are recorded as operating leases rather than financial leases. 5. New Exposure Draft: A Contract-Based Approach Development of Contract-Based Approach Leasing is a critical activity in business as it is a means of gaining access to assets, obtaining finance and reducing an entity’s exposure to the risks of asset ownership. Some key advantages of leasing assets rather than purchasing assets are 100% financing, flexibility and the tax advantages. Therefore it is crucial that leases are appropriately accounted for and nature and duration of the lease agreement is considered. Current models require lessees and lessors to account for leases as either finance leases or operating leases. A recurring criticism of this approach is that lessees are not required to recognize assets and liabilities arising from operating leases. We can see the benefits of this in the financial statements and ratios of FedEx and UPS, as discussed above. In our opinion capitalizing leases provides stakeholders of a less aggressive view of a company’s financial statements. The contract based approach ensures th at companies recognise the right to use an asset along with the contractual liability on its balance sheet. Recognition and Measurement (Lessee) IASB and FASB are proposing a new approach to lease accounting that ensures entities record assets and liabilities arising from a lease. With this new approach, a lessee would recognize assets and liabilities for leases with a maximum possible term of more than 12 months. Under this contract-based approach, the asset is taken on by the lessee as the right to use to asset and not the asset itself. This a key difference between the contract-based approach and finance leases. When the lease is acquired, the lessee would recognise a lease liability. This would refer to the obligation of the lessee to make recurring lease payments. Additionally, the lessee would recognize a right-of-use asset representing a lessee’s right to use the underlying asset for the lease term. The right-of-use asset would include the initial measurement of the lease liability, any lease payments made at or before commencement date and any initial direct costs incurred by the lessee. The proposal further categorizes the leases into Type A and Type B leases. Type A Lease Recognition Leased assets other  than property (such as equipment and vehicles) would be classified as a Type A lease. However, if the following two conditions are met, the lease would be classified as a Type B: if the lease term is an insignificant portion of the asset’s economic life and if the present value of the lease payments is insignificant relative to their fair value. Initial measurements for a Type A lease would include a right-of-use asset and a lease liability. The lease liability would be measured at the present value of the lease payments, measured at the rate charged by the lessor. If that rate cannot be immediately determined, the lessee uses the incremental borrowing rate. Subsequent measurements would recognize interest expense and the amortization of the right-of-use asset separately on the income statement and balance sheet. This would be accounted for separately from the amortization of the asset. Type B Lease Recognition Leased assets of property (such as land or a building) would be classified as Type B leases. Initial measurements would be parallel to the initial measurements of Type A assets. However, subsequent measurements would recognize a single lease cost. This cost would be a measurement of the interest expense as well as the amortization of the asset. This combined figure would be calculated on a straight-line basis. Effect on Existing Operating Lease Existing operating leases must be appropriately treated based on the a ccounting standards for leases. Leases that were previously reported as operating leases by lessees should be recognised using the new approach at the beginning of the earliest comparative period. The lessee should recognize the lease liability, which is the present value of the remaining lease payments. For Type A leases, a right-of-use asset is measured as a proportion of the lease liability. The proportion is based on the remaining lease term at the time of the earliest comparative period. Additionally, the right-of-use asset recorded should be adjusted for any previously recognised prepaid or accrued lease payments. On the other hand, for Type B leases, a right-of-use asset is measured at an amount that equals the lease liability. The asset is then adjusted for previously recognised prepaid or accrued lease payments.

Public Service Broadcasting Essay -- essays papers

Public Service Broadcasting From the establishment of the BBC in the late 1920s, British audiences were given the opportunity of taking part in a shared national experience and interest. Since that time, an apparent agreement has existed as to the general aims of broadcasting by the BBC which fell under the heading â€Å"public service broadcasting.† Although the BBC no longer enjoys a broadcasting monopoly, the promise to provide a mix of programming by which audiences may be educated as well as entertained has been emulated by the other terrestrial broadcasters, beginning with ITV in the 1950s. However, recent years have shown a breakdown to this widespread agreement and the term â€Å"public service broadcasting† now seems to exist as more of an amorphous notion than anything with a real concrete description. Perhaps because the term brings with it a number of complexities that serve to hinder the mission of public service broadcasting. How does one determine what someone else should watch? What type of person would be making that decision and does it have the potential to be elitist? Can a single broadcasting entity actually appeal to one mass audience in a society as diverse as Britain’s? And does the concept of this â€Å"national interest† even exist at all? It’s questions like these that bring to mind potential problems with the programs broadcast by the BBC and indicate that there is a lot more imbedded in the concept of public service broadcasting than one might assume. For no matter how no matter how much its traditions purport to reach out to create a cohesion for a mass audience, public service broadcasting can also contribute to a very misrepresentative appearance of British society. One aspect of the television medium that is so unique is its pervasive nature on our lives. For many, it is not only the primary source of entertainment and information, but also of education. Therefore, in a public service sense it is necessary to go beyond merely producing quality programs, even producing quality programs at peak hours that will attract a large audience. Rather, it also involves providing a focus for those activities which are best regarded as a common experience. Whether it be a the Wedding of Charles and Diana, a World Cup Football match, or news of a fateful event, â€Å"television has a unique ability to generate a sense of c... ...s, rather than the audience that own the station. Its centralized monopoly can serve a censoring body and does not allow all voices in society to have a voice, although the BBC deems itself representative of a national institution. For this reason it cannot be justified to have a mass audience pay for a license fee that may not be catering at all to their interests or culture and perhaps the only way to justify the programming of the BBC is by adopting a method of optional subscription fees. As far as it may have developed since the time of its founding, the BBC still remains somewhat stuck to its original ideals which have made it impossible to become that national institution that it claims to be. Bibliography: British Broadcasting Corperation. Our Commitment to You. London: BBC Publications, 1998. Department of National Heritage. The Future of the BBC. London: Department of National Heritage, 1994. Green, Damien. A Better BBC: Public Service Broadcasting in the 90s. London: Center for Policy Studies England, 1991. MacCabe, Colin. The BBC and Public Service Broadcasting. London: Manchester University Press, 1986. Madison, James. Federalist Paper No. 10

Cross Culture

Introduction: Introduction Communication is the process by which information is transmitted between individuals and/or organizations so that an understanding response results. Simply we can say, Communication is an exchange of facts, ideas, opinions or emotions by two or more person. The transmission of the sender’s ideas to the receiver and the receiver’s feedback or reaction to the sender constitute the communication cycle. SENDERRECEIVER InputOutput [pic] Feedback Brain drain Brain drain Brain drain Fig- 01: Communication Cycle Culture is an idea in the field of management which describes the psychology, attitudes, experiences, beliefs and values (personal and cultural values) of an organization. Culture is a complex concept. In other words, culture is central to what we see, how we make sense of what we see, and how we express ourselves. Objective of the Report: The Primary Objective of this report is to analysis of cross cultural communication in IBM. The report has accumulated information to know about company’s cross cultural communication, to find out its positive and productive communication in their organization and does the work effectively. Methodology: Sources of data: †¢ Secondary Data: All the data and information are collected from secondary sources. Cross-Cultural Communication: The success of a business depends on its ability to communicate. Communication serves as the medium for instruction, assessment, interpersonal relationships, group interactions and all other interaction that takes place in business. With globalization, business is no longer constrained within the boundaries of a single country. Large business organizations have corporate offices in different parts of the world. They need to communicate in order to promote coordination. Also in multinational companies people from different parts of the world are employed. The way an individual communicates, is influenced by his or her culture. Hence in today’s increasing global economy, it is important for managers and employees at all levels to understand, appreciate, and manage the impact of cross-cultural communication in the workplace. As our world grows, expands and becomes increasingly more interconnected by various technological advances, the need for effective communication among various cultures is increasing. People from different backgrounds tend to perceive information differently. Hence, misinterpretation of information can lead to conflict. Cross cultural communication is of great importance through out the world. Though in our country, due to the lack of cultural diversity, cross cultural communication is not treated with that much importance. But still with the advancement of technology we have to interact with businesspeople in faraway countries and for this we need know about effective techniques of cross cultural communication Definition of Cross-Cultural Communication: To understand cross cultural communication first we need to know what culture is. Culture refers to a group or community with which we share common experiences that shape the way we understand the world. Cross-cultural communication looks at how people, from differing cultural backgrounds, endeavor to communicate. It is more frequently referred to as Intercultural communication. (Ramsey, 1999). Culture refers to all the knowledge and values shared by a society. The word culture is often considered in terms of nationality or one's country of origin. Other more specific distinguishing characteristics of culture are region, orientation, socioeconomic status, gender, sexual orientation and preference, age, marital and parental status. Another approach to understanding the concept of culture involves the beliefs, values and norms that exist to guide an individual's behaviors in solving common problems. Culture is the acquired knowledge people use to interpret experience and generate behavior (Porter, 1991). Culture is the shared customs, beliefs, and social structures that make up a society, including languages, rules, myths, family patterns, and political systems. (Boone et al. 1997). Cross cultural communication is a symbolic, interpretive, transactional, contextual processing tool with which people from different cultures create shared meanings (Berko et al. , 1997). When we speak to someone with whom we share little or no cultural bond, it is referred to as cross cultural communication. Our need to communicate across culture can be very beneficial personally and professionally. Within an intercultural setting, nonverbal and verbal communications are both prevalent in emphasizing the differences in cultures. The way we act and the things we say determine whether or not we belong in a certain culture. Nonverbal communication systems provide information about the meaning associated with the use of space, time, touch and gestures. They help to define the boundaries between the members and nonmembers of a culture (Hofstede, 1991). Hence, Cross Cultural Communication is the communication that takes place among people from different cultures. Cross cultural communication does not only mean face to face communication it includes all forms of written and oral communication. History of Cross-Cultural Communication: The need for Cross-Cultural communication was felt with the spread of global commerce. It is very tough to get the specific date when cross-cultural communication started. Initial initiatives in cross-cultural communication were taken in different countries in different time period. One of the pioneers of the computer industry, IBM started cross cultural communication in 1953. It was introduced by the CEO of that time Thomas J. Watson Jnr. According to Thomas it was the policy of IBM to hire talented people regardless of race, color and background. During 1978-83, the Dutch cultural anthropologist Geert Hofstede conducted detailed interviews with hundreds of IBM employees in 53 countries. Through standard statistical analysis of fairly large data sets, he was able to determine patterns of similarities and differences among the replies. In the year 1991, Geert Hofstede undertook the first global studies on how a specific business culture, at the time one of the most widely distributed companies, interacted with the local cultures of some 39 different countries. Another professional development initiative is IBM’s Shade of blues – a more in-depth program for managers who are engaged in cross-cultural business interactions or have multicultural teams. Recent Research on Cross-Cultural Communication: As people from different cultural groups take on the exciting challenge of working together, cultural values sometimes conflict. We can misunderstand each other, and react in ways that can hinder what are otherwise promising partnerships. Oftentimes, we aren't aware that culture is acting upon us. Sometimes, we are not even aware that we have cultural values or assumptions that are different from others. One of the major barriers in business communication is cultural diversity. Many communication researchers are trying to find out new and effective ways to improve cross cultural communication. In many cases patients face problems with both translation difficulties and not being able to see the type clearly. As a result they are sometimes unable to take their prescriptions correctly. Many of the pharmaceuticals around the world have been trying to solve this problem. Recently they have come up with a tool which can print instructions for taking medicine in 11 different languages on the prescription bottle labels. Patients no longer have to depend on translation from a friend or relative to make sure they are taking their prescriptions correctly. The languages include English, Spanish, French, Arabic, Korean, Chinese, Japanese, Hindi, Polish, Russian or Portuguese. The tool is also equipped to print a 20- point type versus the typical smaller type, for those patients who prefer larger printed labels on the bottle labels to easily identify their medicines and how to take them. On July 6, 2005 Mark Nash, an American entrepreneur created a cross-cultural website created especially for non-resident Indians and offshore call center personnel (Nash, 2005). The website www. intro2america. om was designed to provide information about American culture. It was also designed to provide information to call center personnel who speak with Americans on a daily basis as part of their job responsibilities. The site is designed to make the transition to American lifestyle easier and reduce the difficulties & misunderstandings upon first moving to the States. The site provides useful information, which is related specifically to cross-cultural types of issues. Moving from an Asian culture to a Western culture can be challenging. The site was designed for the specific purpose of easing the transition to American way of life, for those who are moving to the United States (See Appendix for the sample of the website). To serve customers from diversified cultures, they have taken a great deal of effort and time to analyze what their customers around the globe want. To achieve this they are trying to understand their customer’s behavior, cultural and spending patterns when they fly with Malaysia Airlines. The airliner has successfully catered to the demands of wide variety global customers around the world. Application in the work place: IBM, the leading business organization in computer sector, has a huge diverse workforce from the very beginning. They have concentration to manage the cross cultural communication among these employees. Here we have selected IBM’s Australia branch to present as an example of cross cultural environment where employees are working together with their cultural differences. IBM has developed their cross-cultural program based on the legal requirements of Anti- Discrimination Act & Racial Discrimination Act and corporate values. IBM’s policies on cultural diversity are based on years of corporate experience. It is a long-held view that by valuing diversity, it uncovers new perspectives, taps different knowledge and experience and generates innovative ideas, suggestions and methods. Three pillars that are in place to make up IBM’s diversity strategy are: †¢ Creating a work/life balance: Their strategy is to find the average working age of general Australians through statistical findings and fix age limit for average Australians. †¢ Advancement of women: They think women should contribute more to the workplace. So, they encourage participation of women. †¢ Integration of people with a disability: IBM authority thinks that they have a social responsibility for physically and mentally disable people. The authority always tries to create some opportunity of employment for those people. IBM’s most effective diversity programs combine ‘push and pull’ strategies. They have made good headway through company-led, top down practices such as formalized training or policies like floating cultural holidays. However, IBM’s progress comes about through the contributions by individuals who are passionate about diversity issue. Aside from IBM’s diversity team within human resources, three other groups within IBM have formally identified roles in the implementation of the company’s overall diversity strategy. These are IBM’s Diversity Council, diversity contact officers and diversity champions. The Diversity Council The main objective of the IBM’s Diversity Council, is to ensure that the contribution of employees from different background is properly encouraged and valued. Its key objectives are to enhance employee awareness, increase management awareness, and encourage the effective use of IBM’s diverse workforce. This is achieved through personal commitment, regular communication, by gaining support for the program from other IBM managers and influencing decision making. Under the guidance of the Diversity Council, a series of cultural diversity employee roundtables have been held to gather more face-to-face feedback and ideas from staff. These meetings have generated many practical ideas for increasing awareness of cultural diversity within IBM. Professional development IBM has a professional development program. The objective of this program is to ensure that the employees within the organization can identify and remove psychological barriers of diverse workforce and communicate effectively. The main focuses of this program are: †¢ Understanding the cultural bias of each team member and their impact on mutualperceptions. †¢ Determine the reasons why certain behaviors and communication styles fail in somecultures. †¢ Identifying approaches to address cultural gaps that could lead to misunderstandings. †¢ Handling issues about team decision-making, giving or receiving feedback and conflict resolution. Findings: IBM, One of the pioneers of the computer industry started cross cultural communication in 1953. †¢ They think women should contribute more to the workplace. So, they encourage participation of women. †¢ IBM authority thinks that they have a social responsibility for physically and mentally disable people. The authority always tries to create some opportunit y of employment for thosepeople. Recommendations: Considering research and the case of IBM, we have some recommendation here which will decrease discrimination and increase production by making the flow of cross-cultural communication fluent. Those recommendations are as follows: ? IBM should compare their policy for cross cultural communication with others, so that they can get some new ideas to implement in their organization. It will help them to update existing policies as well. ? Not only the HR department of IBM, but also all other employees of the organization should be involved in the process of making cross cultural communication easier. It will help the whole organization to become a good team. ? Training and raising awareness can improve mentality of the employees towards others. They will learn to respect and honor others differences. Place people from different cultures as team leaders. If diverse employees get opportunity to work and share success they will be highly motivated. Discrimination will be dissolved from them and the communication process will work freely. ? A good idea can be to focus different segments one after another so that every segment can achieve expected mentality. This process will form unity and emotion among the employees of the organization. Discrimination will be terminated and the total organization will work as one body. ? Each program introduced in the organization should honor the basic values of the organization. Every program should ensure that none of the employees are discriminated in terms of race, national origin or religion. Conclusion: From the above research we have seen that cultural communication plays a vital role for effective communication for companies around the globe. In our country due to the lack of cultural diversity we do not have to face the problems related to intercultural communication. Many of the successful companies having corporate offices have been able to coordinate their activities through out the world through the successful implementation of cross cultural communication. One of the fore runners in this sector is definitely IBM. IBM has independent division to come up with new policies and strategies to improve cross cultural communication in the workplace. Reference: Boone, L. E. , Kurtz, D. L. , & Block, Judy R. (1997). Contemporary Business Communication (2nd ed. ). Upper Saddle River, New Jersey: Prentince-Hall. 67. Ramsey, James (1999). Available: http://encyclopedia. localcolorart. com/encyclopedia/Cross-cultural_communication/ (July, 17 2005). Carbaugh, D, (1990). Cultural Communication and Intercultural Contact. New York: Pergamon Press. 19. Berko, R. , Rosengeld, L. , & Samovar, L. (1997). Connecting: A Culture Sensitive Approach to Intercultural Communication. Fort Worth, Texas: Harcourt Brace. 121. Porter, R. , and Samovar, L. (1991). Communication Between Cultures. Belmont:NTC Publishing Group. 273. Payne, C. (2001). Culture and Communication. Available: http://www2. mhc. ab. ca/users/cpayne/portfolio/cultcomm/default. htm (July, 29 2005). Appendix [pic] A sample website dedicated to understanding cross-cultural types of issues. [pic] ———————– Idea Letter, Fax, Phone call, E-mail etc. Idea Cross Culture Introduction: Introduction Communication is the process by which information is transmitted between individuals and/or organizations so that an understanding response results. Simply we can say, Communication is an exchange of facts, ideas, opinions or emotions by two or more person. The transmission of the sender’s ideas to the receiver and the receiver’s feedback or reaction to the sender constitute the communication cycle. SENDERRECEIVER InputOutput [pic] Feedback Brain drain Brain drain Brain drain Fig- 01: Communication Cycle Culture is an idea in the field of management which describes the psychology, attitudes, experiences, beliefs and values (personal and cultural values) of an organization. Culture is a complex concept. In other words, culture is central to what we see, how we make sense of what we see, and how we express ourselves. Objective of the Report: The Primary Objective of this report is to analysis of cross cultural communication in IBM. The report has accumulated information to know about company’s cross cultural communication, to find out its positive and productive communication in their organization and does the work effectively. Methodology: Sources of data: †¢ Secondary Data: All the data and information are collected from secondary sources. Cross-Cultural Communication: The success of a business depends on its ability to communicate. Communication serves as the medium for instruction, assessment, interpersonal relationships, group interactions and all other interaction that takes place in business. With globalization, business is no longer constrained within the boundaries of a single country. Large business organizations have corporate offices in different parts of the world. They need to communicate in order to promote coordination. Also in multinational companies people from different parts of the world are employed. The way an individual communicates, is influenced by his or her culture. Hence in today’s increasing global economy, it is important for managers and employees at all levels to understand, appreciate, and manage the impact of cross-cultural communication in the workplace. As our world grows, expands and becomes increasingly more interconnected by various technological advances, the need for effective communication among various cultures is increasing. People from different backgrounds tend to perceive information differently. Hence, misinterpretation of information can lead to conflict. Cross cultural communication is of great importance through out the world. Though in our country, due to the lack of cultural diversity, cross cultural communication is not treated with that much importance. But still with the advancement of technology we have to interact with businesspeople in faraway countries and for this we need know about effective techniques of cross cultural communication Definition of Cross-Cultural Communication: To understand cross cultural communication first we need to know what culture is. Culture refers to a group or community with which we share common experiences that shape the way we understand the world. Cross-cultural communication looks at how people, from differing cultural backgrounds, endeavor to communicate. It is more frequently referred to as Intercultural communication. (Ramsey, 1999). Culture refers to all the knowledge and values shared by a society. The word culture is often considered in terms of nationality or one's country of origin. Other more specific distinguishing characteristics of culture are region, orientation, socioeconomic status, gender, sexual orientation and preference, age, marital and parental status. Another approach to understanding the concept of culture involves the beliefs, values and norms that exist to guide an individual's behaviors in solving common problems. Culture is the acquired knowledge people use to interpret experience and generate behavior (Porter, 1991). Culture is the shared customs, beliefs, and social structures that make up a society, including languages, rules, myths, family patterns, and political systems. (Boone et al. 1997). Cross cultural communication is a symbolic, interpretive, transactional, contextual processing tool with which people from different cultures create shared meanings (Berko et al. , 1997). When we speak to someone with whom we share little or no cultural bond, it is referred to as cross cultural communication. Our need to communicate across culture can be very beneficial personally and professionally. Within an intercultural setting, nonverbal and verbal communications are both prevalent in emphasizing the differences in cultures. The way we act and the things we say determine whether or not we belong in a certain culture. Nonverbal communication systems provide information about the meaning associated with the use of space, time, touch and gestures. They help to define the boundaries between the members and nonmembers of a culture (Hofstede, 1991). Hence, Cross Cultural Communication is the communication that takes place among people from different cultures. Cross cultural communication does not only mean face to face communication it includes all forms of written and oral communication. History of Cross-Cultural Communication: The need for Cross-Cultural communication was felt with the spread of global commerce. It is very tough to get the specific date when cross-cultural communication started. Initial initiatives in cross-cultural communication were taken in different countries in different time period. One of the pioneers of the computer industry, IBM started cross cultural communication in 1953. It was introduced by the CEO of that time Thomas J. Watson Jnr. According to Thomas it was the policy of IBM to hire talented people regardless of race, color and background. During 1978-83, the Dutch cultural anthropologist Geert Hofstede conducted detailed interviews with hundreds of IBM employees in 53 countries. Through standard statistical analysis of fairly large data sets, he was able to determine patterns of similarities and differences among the replies. In the year 1991, Geert Hofstede undertook the first global studies on how a specific business culture, at the time one of the most widely distributed companies, interacted with the local cultures of some 39 different countries. Another professional development initiative is IBM’s Shade of blues – a more in-depth program for managers who are engaged in cross-cultural business interactions or have multicultural teams. Recent Research on Cross-Cultural Communication: As people from different cultural groups take on the exciting challenge of working together, cultural values sometimes conflict. We can misunderstand each other, and react in ways that can hinder what are otherwise promising partnerships. Oftentimes, we aren't aware that culture is acting upon us. Sometimes, we are not even aware that we have cultural values or assumptions that are different from others. One of the major barriers in business communication is cultural diversity. Many communication researchers are trying to find out new and effective ways to improve cross cultural communication. In many cases patients face problems with both translation difficulties and not being able to see the type clearly. As a result they are sometimes unable to take their prescriptions correctly. Many of the pharmaceuticals around the world have been trying to solve this problem. Recently they have come up with a tool which can print instructions for taking medicine in 11 different languages on the prescription bottle labels. Patients no longer have to depend on translation from a friend or relative to make sure they are taking their prescriptions correctly. The languages include English, Spanish, French, Arabic, Korean, Chinese, Japanese, Hindi, Polish, Russian or Portuguese. The tool is also equipped to print a 20- point type versus the typical smaller type, for those patients who prefer larger printed labels on the bottle labels to easily identify their medicines and how to take them. On July 6, 2005 Mark Nash, an American entrepreneur created a cross-cultural website created especially for non-resident Indians and offshore call center personnel (Nash, 2005). The website www. intro2america. om was designed to provide information about American culture. It was also designed to provide information to call center personnel who speak with Americans on a daily basis as part of their job responsibilities. The site is designed to make the transition to American lifestyle easier and reduce the difficulties & misunderstandings upon first moving to the States. The site provides useful information, which is related specifically to cross-cultural types of issues. Moving from an Asian culture to a Western culture can be challenging. The site was designed for the specific purpose of easing the transition to American way of life, for those who are moving to the United States (See Appendix for the sample of the website). To serve customers from diversified cultures, they have taken a great deal of effort and time to analyze what their customers around the globe want. To achieve this they are trying to understand their customer’s behavior, cultural and spending patterns when they fly with Malaysia Airlines. The airliner has successfully catered to the demands of wide variety global customers around the world. Application in the work place: IBM, the leading business organization in computer sector, has a huge diverse workforce from the very beginning. They have concentration to manage the cross cultural communication among these employees. Here we have selected IBM’s Australia branch to present as an example of cross cultural environment where employees are working together with their cultural differences. IBM has developed their cross-cultural program based on the legal requirements of Anti- Discrimination Act & Racial Discrimination Act and corporate values. IBM’s policies on cultural diversity are based on years of corporate experience. It is a long-held view that by valuing diversity, it uncovers new perspectives, taps different knowledge and experience and generates innovative ideas, suggestions and methods. Three pillars that are in place to make up IBM’s diversity strategy are: †¢ Creating a work/life balance: Their strategy is to find the average working age of general Australians through statistical findings and fix age limit for average Australians. †¢ Advancement of women: They think women should contribute more to the workplace. So, they encourage participation of women. †¢ Integration of people with a disability: IBM authority thinks that they have a social responsibility for physically and mentally disable people. The authority always tries to create some opportunity of employment for those people. IBM’s most effective diversity programs combine ‘push and pull’ strategies. They have made good headway through company-led, top down practices such as formalized training or policies like floating cultural holidays. However, IBM’s progress comes about through the contributions by individuals who are passionate about diversity issue. Aside from IBM’s diversity team within human resources, three other groups within IBM have formally identified roles in the implementation of the company’s overall diversity strategy. These are IBM’s Diversity Council, diversity contact officers and diversity champions. The Diversity Council The main objective of the IBM’s Diversity Council, is to ensure that the contribution of employees from different background is properly encouraged and valued. Its key objectives are to enhance employee awareness, increase management awareness, and encourage the effective use of IBM’s diverse workforce. This is achieved through personal commitment, regular communication, by gaining support for the program from other IBM managers and influencing decision making. Under the guidance of the Diversity Council, a series of cultural diversity employee roundtables have been held to gather more face-to-face feedback and ideas from staff. These meetings have generated many practical ideas for increasing awareness of cultural diversity within IBM. Professional development IBM has a professional development program. The objective of this program is to ensure that the employees within the organization can identify and remove psychological barriers of diverse workforce and communicate effectively. The main focuses of this program are: †¢ Understanding the cultural bias of each team member and their impact on mutualperceptions. †¢ Determine the reasons why certain behaviors and communication styles fail in somecultures. †¢ Identifying approaches to address cultural gaps that could lead to misunderstandings. †¢ Handling issues about team decision-making, giving or receiving feedback and conflict resolution. Findings: IBM, One of the pioneers of the computer industry started cross cultural communication in 1953. †¢ They think women should contribute more to the workplace. So, they encourage participation of women. †¢ IBM authority thinks that they have a social responsibility for physically and mentally disable people. The authority always tries to create some opportunit y of employment for thosepeople. Recommendations: Considering research and the case of IBM, we have some recommendation here which will decrease discrimination and increase production by making the flow of cross-cultural communication fluent. Those recommendations are as follows: ? IBM should compare their policy for cross cultural communication with others, so that they can get some new ideas to implement in their organization. It will help them to update existing policies as well. ? Not only the HR department of IBM, but also all other employees of the organization should be involved in the process of making cross cultural communication easier. It will help the whole organization to become a good team. ? Training and raising awareness can improve mentality of the employees towards others. They will learn to respect and honor others differences. Place people from different cultures as team leaders. If diverse employees get opportunity to work and share success they will be highly motivated. Discrimination will be dissolved from them and the communication process will work freely. ? A good idea can be to focus different segments one after another so that every segment can achieve expected mentality. This process will form unity and emotion among the employees of the organization. Discrimination will be terminated and the total organization will work as one body. ? Each program introduced in the organization should honor the basic values of the organization. Every program should ensure that none of the employees are discriminated in terms of race, national origin or religion. Conclusion: From the above research we have seen that cultural communication plays a vital role for effective communication for companies around the globe. In our country due to the lack of cultural diversity we do not have to face the problems related to intercultural communication. Many of the successful companies having corporate offices have been able to coordinate their activities through out the world through the successful implementation of cross cultural communication. One of the fore runners in this sector is definitely IBM. IBM has independent division to come up with new policies and strategies to improve cross cultural communication in the workplace. Reference: Boone, L. E. , Kurtz, D. L. , & Block, Judy R. (1997). Contemporary Business Communication (2nd ed. ). Upper Saddle River, New Jersey: Prentince-Hall. 67. Ramsey, James (1999). Available: http://encyclopedia. localcolorart. com/encyclopedia/Cross-cultural_communication/ (July, 17 2005). Carbaugh, D, (1990). Cultural Communication and Intercultural Contact. New York: Pergamon Press. 19. Berko, R. , Rosengeld, L. , & Samovar, L. (1997). Connecting: A Culture Sensitive Approach to Intercultural Communication. Fort Worth, Texas: Harcourt Brace. 121. Porter, R. , and Samovar, L. (1991). Communication Between Cultures. Belmont:NTC Publishing Group. 273. Payne, C. (2001). Culture and Communication. Available: http://www2. mhc. ab. ca/users/cpayne/portfolio/cultcomm/default. htm (July, 29 2005). Appendix [pic] A sample website dedicated to understanding cross-cultural types of issues. [pic] ———————– Idea Letter, Fax, Phone call, E-mail etc. Idea