1920s Good Times or Bad Times Essay

For a long time, there were various contentions expressing whether the â€Å"Roaring 20s† were acceptable occasions or awful occasions in Canadian history. In spite of the fact that there were many clear reasons that bolstered the two sides of the contention, I accept that the 1920s were acceptable occasions. The â€Å"Roaring 20s† were seasons of financial and social blast. New creations which are as yet compelling piece of our lives in 21st century, developing intensity of media and diversion, and current type of mechanical upheaval with large scale manufacturing all began from 1920s. In addition, the business visionaries and industrializing organizations particularly in the focal Canada or in the urban areas were effective. In conclusion, financial exchange was rising bit by bit until the extremely late 1920s, until it fallen. The 1920s were most likely the brilliant period of Canadian history. Above all else, extraordinary developments and revelations were made during 1920s. These intriguing revelations and developments had huge effects and acquired changes people’s regular daily existences. A portion of the fundamental things that we utilize each day were developments made during the 1920s, for example, vacuums and dishwashers. The three significant revelations and creations that I accept were the best out of all which despite everything are being utilized today are insulin, private cars, and radio. Insulin was the principal viable clinical treatment towards diabetes. Diabetes was one of the significant sicknesses that had slaughtered numerous individuals around the globe during 1920s. Legitimate and powerful medicines towards diabetes were required at the earliest opportunity. In 1921 at University of Toronto’s labratory, Dr. Fredrick Banting with assistance of his co-associations and understudies succeeded confining insulin which is a hormone from the canine. Banting’s thought was to infuse the disconnected insulin to the patient’s body since the explanation diabetes is being caused is a direct result of the shortage of the insulin in one’s body. The consequences of insulin were surprising! Banting and his partners had effectively made new treatment for diabetes. Fredrick Banting was thusly compensated with most elevated applause, the Nobel Prize in physiology, and turned into the principal Canadian to ever get the Nobel Prize in physiology. Insulin is as yet the best medication accessible towards diabetes in current days. Private cars, for example, Model T was delivered in enormous amounts by large scale manufacturing which was brought about by present day mechanical unrest during 1920s. The technique for sequential construction system made this large scale manufacturing conceivable. With private vehicles, far off families could without much of a stretch associate with one another. Private cars had have brought new period of transportation framework. What's more, the cost of the private cars was sensible. Hence every normal Canadian family had enough cash to manage the cost of a car on the off chance that they needed to. The vehicles, thruways, traffic lights, etc that we see each day had started from the 1920s. The development of the radio was intriguing. It permitted individuals to associate with the world even in remote districts, permitted significant messages to be embarked to large populace in short measure of time, and in conclusion made the hole between the urban communities and the field littler. Radio was the instrument that permitted individuals in remote areas, for example, ranchers to be associated with the world, issues, etc. It has helped numerous Canadians to be less secluded and forlorn. Radio likewise denoted the start of the broad communications unrest. It was the radio which impacted TVs, PCs, and telephones, etc to be made. These incredible disclosures and developments I have referenced were made in 1920s, and they are still viable piece of our lives in present day days. 1920s without a doubt was an exceptionally beneficial decade and was fundamental towards the advancement of the World including Canada. The 1920s were the beginning stage of the Mass Media Revolution. Broad communications brought design patterns, music, games, and so forth alongside them. Canadians were still hopelessly and in misery during the 1910s after WWI. Canadians confronted high joblessness rates the same number of fighters returned from the war, and they were additionally confronted with the distress due the loss of the friends and family through the war. It was the broad communications and the diversion which helped Canada to disregard the tough situations and to recoup. Mixed media, for example, live communicates from new development â€Å"radio† interested the Canadians. They could check out various diverts so as to tune in to a wide range of sorts of projects. They could hear the music, live communicate of the hockey game, live amusement meeting with the entertainer, etc. The ranchers in remote areas in grasslands could even hear the live communicate of the Maple Leaf’s coordinate! Radio in this manner has contributed a great deal towards the general public, for example, interfacing the country together, conveying data, diversion, etc. Besides, the new quick pace and notches of the jazz music and new patterns of moves were engaging towards the more youthful ages, and were exceptionally famous. These sorts of music could likewise have been effectively gotten to through the sight and sound, for example, radio. Thirdly, the more youthful ages were likewise entranced by the new style patterns from New York, and different districts in United States. Lady who were very in to these style patterns were called flappers. They have trimmed their hair short, moved down their silk stockings, rose the fix lines, etc. Flappers had confidence in the extraordinary qualities of them and appreciated the new design patterns. Ultimately, new games, for example, Mah-Jong from China, and Crossword puzzles from U. S. ere likewise well known since they could be handily played by anybody. Without these amusements and intensity of mixed media, the assortment of interactive media we see ordinary maybe probably won't have existed. Besides, these stimulations, and new patterns has helped Canada get over the difficulties of the post war economy and its belongings. Diversions and media assumed large job in empowering the individuals, which helped the economy to blast. During the 1920s, the advanced modern unrest started. Mass creation was made conceivable because of the new sequential construction system framework. Modern insurgency influenced pretty much every part of people’s lives in 1920s. Private autos like model Ts were made on sequential construction systems at Ford Factories. The financial exchange of the ventures has blasted and arrived at the most noteworthy focuses. The costs of the stocks during 1920s were viewed as unthinkable only 10 years prior, which demonstrates how high the nature of the economy in Canada would have been during the 1920s. Canada’s economy has expanded altogether and incredible pieces of the focal Canada had grown progressively in 1920s also. It was supposed to be the brilliant years for the individuals in the urban areas, particularly to the business people and specialists. As more cash was increased, more cash was spent and the turn of events and upgrades were conceivable. This is the way Canada has grown such a great amount in 1920s, in spite of the discouraging years they had confronted before, which were 1910s because of the World War I. The facts used to demonstrate that not every person was upbeat during 1920s. Pretty much every rancher in remote areas has endured incredibly during the 1920s. The grain costs has dropped half after the WWI, and the new laws made by the administration, for example, taxes were just engaged towards the laborers in the urban areas, in this manner ranchers confronted affordable difficulty. Anyway I despite everything accept that the 1920s were brilliant years to Canada. Above all else, most of the Canadians were living in significant urban areas, and was associated with the major industrializing economy and administrations. The ranchers in Canada were the minority gathering. Hence I accept that it was reasonable for government to set their emphasis on lion's share and bolster them as much as possible since the dominant parts were developing with slow speed. Furthermore, the ranchers had their brilliant years during the 1910s, for instance, the efficiency of the grain business, fishery, and ranger service has developed twice in sizes and the costs of these items has likewise incredibly expanded during 1910s, or WWI. This decade was additionally an overwhelming decade towards the mechanical economy because of the WWI. Thusly, I accept that the ranchers ought to have the option to acknowledge the way that it was the other piece of the economy’s go to develop. In conclusion, some great came out towards the ranchers during 1920s also. Despite the fact that ranchers were confronting difficulty, they despite everything valued the new innovations, for example, radio and private cars since they were useful. These developments permitted ranchers in remote areas to be associated with the world. All the new types of diversions were speaking to ranchers too, for example, Jazz music, talkies which were talking motion pictures, etc. In this manner I accept that the 1920s weren’t so awful for ranchers too since they have increased a great deal during 1910s, and ranchers likewise were impacted emphatically with the new innovations, patterns and excitements. The â€Å"Roaring 20s† were brilliant occasions, particularly when contrasted and the war times during 1910s, and the incredible despondency, â€Å"Dirty Thirties† which the Canadians would before long face. The new intriguing and noteworthy revelations and innovations, mixed media transformation, new types of amusement, and in conclusion steady increment in the industrialization economy and administrations made the 1920s to be effective. Albeit some obvious minorities has confronted difficulty, it was their penance which made the blast of the economy conceivable. It was sensible for the legislature to help the dominant part in the event that they needed to pick just one gathering to set their concentration so as to build up the country’s economy. I accept that 1920s were significantly something beyond a brilliant time. I accept that 1920s were the foundation of the progressive advancement which has helped us arrive at the general public which we at present live in. We ought to always remember about the endeavors and forfeits that individuals had contribute

The Lake Essay Example For Students

The Lake Essay The LakeIt was early July and my companion Chad and I chose to join his family at the lake. Chads family was at that point up at the lake, and had some additional room in the apartment suite. So we figured, what the heck, we could go for some drifting. Right. The lake the main around a two-hour drive away. We were driving in Chads fathers convertible games vehicle, so the drive was very wonderful. We passed through bending gulches and long straight streets going only marginally over as far as possible. We showed up at our goal at record-breaking time, which didnt appear to make his folks excessively glad. Alongside Chads family, which comprises of four siblings and one sister, were some neighbor companions of theirs and their five-year-old child Nick. The remainder of the day was spent smaller than normal hitting the fairway and playing get with Chads younger siblings. On the next morning we went with Chads guardians to lease the pontoon. We got the vessel and stacked it up with the apparatus. We broke the family into bunches so every one could have their own time on the pontoon. Our gathering was the one that needed to ski, wake board, ride on the cylinder, and lose each other the cylinder. The other gathering comprised of individuals that either didnt need to ski or were excessively youthful. All the more youthful children were in this gathering. Our gathering was the first to have the vessel. We went through a long stretch of time out on the lake and had a great time, despite the fact that I got one of the most noticeably awful burns from the sun in my life. We came back with the vessel so the other gathering could go ahead. As the subsequent gathering departed on the pontoon we chose to simply go relax in the pool. After about a half-hour, Chads mother came running in and said they had a mishap with the vessel and that little Nick was thumped oblivious. We ran from the pool to perceive what precisely occurred. Chads sister revealed to us that another pontoo n was voyaging excessively quick in the no-wake zone while not focusing and struck the front of our vessel. At the point when the pontoons impacted it took everybody a couple of moments to see that Nick was lying face down on the floor of the vessel. Frenzy emerged when his mom saw him lying there still. It turned out the other vessel really hit this young man in the head when they impacted. We were all in stun that something like this could occur. The rescue vehicle showed up not long after the mishap and began to take a shot at restoring poor Nick. I strolled back to the apartment suite with Chad, softly kidding about the circumstance, saying, wouldnt that suck if Nick passed on. We were certain he would be fine and alert with a repulsive migraine at whenever. Hours passed and soon we saw a helicopter that appeared to be flying truly low. We at that point saw that the helicopter was Life-Flight. We were confounded; he just knock his head, isn't that so? What do they need Life-Flig ht here for? As the time gradually passed we heard that the group was attempting to settle his life signs and that there was some discharging of the mind. Life-Flight at last took off and got him to an emergency clinic. We as a whole headed to sleep that night quietly, simply pondering what had occurred that day. Why it had transpired? Hes just five years of age. Maybe on the off chance that somebody more seasoned would have gotten hit they would have been fine. I arose toward the beginning of the day to the sound of the telephone ringing, and it gave me a squeamish inclination in my stomach. I could just hear half of the discussion, yet I saw enough to recognize what occurred. Little Nicholas never arose from the extreme lethargies. That second in my life caused me to acknowledge exactly how delicate life is. Right up 'til today I cannot help yet figure, imagine a scenario where it would have been me. Would I have been okay since I was more established? Or then again would somethin g very similar transpire or any other person. That was the last time I went to that lake. I dont know when, or regardless of whether, I will ever return. .uc03e99aa2213c4ce7b9107645d0741ec , .uc03e99aa2213c4ce7b9107645d0741ec .postImageUrl , .uc03e99aa2213c4ce7b9107645d0741ec .focused content zone { min-stature: 80px; position: relative; } .uc03e99aa2213c4ce7b9107645d0741ec , .uc03e99aa2213c4ce7b9107645d0741ec:hover , .uc03e99aa2213c4ce7b9107645d0741ec:visited , .uc03e99aa2213c4ce7b9107645d0741ec:active { border:0!important; } .uc03e99aa2213c4ce7b9107645d0741ec .clearfix:after { content: ; show: table; clear: both; } .uc03e99aa2213c4ce7b9107645d0741ec { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; murkiness: 1; change: mistiness 250ms; webkit-progress: darkness 250ms; foundation shading: #95A5A6; } .uc03e99aa2213c4ce7b9107645d0741ec:active , .uc03e99aa2213c4ce7b9107645d0741ec:hover { haziness: 1; change: obscurity 250ms; webkit-change: darkness 250ms; foundation shading: #2C3E50; } .uc03e99aa2213c4ce7b9107645d0741ec .focused content territory { width: 100%; position: relative; } .uc03e99aa2213c4ce7b9107645d0741ec .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content embellishment: underline; } .uc03e99aa2213c4ce7b9107645d0741ec .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .uc03e99aa2213c4ce7b9107645d0741ec .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe range: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-fringe span: 3px; content adjust: focus; content beautification: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: total; right: 0; top: 0; } .uc03e99aa2213c4ce7b9107645d0741ec:hover .ctaButton { foundation shading: #34495E!important; } .uc03e99aa2213c4ce7 b9107645d0741ec .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .uc03e99aa2213c4ce7b9107645d0741ec-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .uc03e99aa2213c4ce7b9107645d0741ec:after { content: ; show: square; clear: both; } READ: Essay about The Bias of Communication: Media and Bias Essay We will compose a custom article on The Lake explicitly for you for just $16.38 $13.9/page Request now

Photo Scavenger Hunt

Photo Scavenger Hunt By this time Im sure most of you are finally enjoying summer. (Lets have a contest, who got out the latest for summer vacation? post your final day of school in the comments, graduation day doesnt count unless it was also the last day of school) My summer last year was laid-back, carefree, and a whole lot of fun. This year my summer is shaping up to be quite the opposite (except still a whole lot of fun). Ive got at least three entries started about my adventures so far, but really theres just too much to try and blog about. So while Im working on resizing my 3 TB worth of photos to put in my blog and writing my entries, I thought it might be interesting to play a little game: THE WORLDS LARGEST PHOTO SCAVENGER HUNT!* So, grab your cameras everyone because heres your (MIT themed) list. Points are of course awarded for both awesomeness of photo, and originality. Open to everyone, do it by yourself, do it with others, but most importantly have fun: -The most creative use of objects to spell MIT -A beaver. -The nerdiest/coolest thing you can find -The largest variety of energy drinks -A magnetic monopole -A large amount of caffeine -A company or organization founded by an MIT alum -A picture of a big accomplishment in a video game. -An awesome lab -A picture you feel best embodies the phrase FAIL -A brass rat in the wild! -A new (still shrink wrapped) copy of: Iron Man, 21, Goodwill Hunting, and the Back to the Future trilogy (just because its my favorite) -One photo that upon looking at it demonstrates the clear superiority of MIT amongst other institutions of higher learning. Dont hurt yourself, and send pictures to me with the subject line Photo Scavenger Hunt, this is important for my filter and my sanity. Ill give you a week from today to mail them in, and Ill post the results next Friday. Get snapping! *I have no way of validating this claim

Diagnosing Learning Disabilities - 662 Words

In the United States today, 38% of children in the fourth grade have been recognized as reading way below the level of their peers. Many of these children are identified with a learning disability and receive remedial instruction in the resource rooms. (Aaron, P. G., Joshi, R., Gooden, R., Rentum, K. E.) The Diagnostic Criteria for learning disabilities (according to the DSM V) is a specific learning disorder which is diagnosed through an examination of the child’s developmental, educational, medical and responses of various interventions that have been tried. The diagnosis is a constant difficulty in reading, writing, and arithmetic during the years of schooling. Symptoms can include imprecise or slow reading, writing that lacks clarity and content, and difficulty remembering mathematical reason and number facts. The academic level must be significantly below average in all areas; and the child’s difficulties cannot be explained by any other disorders and it has to interfere greatly with academic achievement, performance and daily living. Dyslexia is classified as an impairment of reading and spelling which cannot be caused by low intelligence or a cognitive delay. Reading disorder is classified as an extreme reduced speed in reading. Children with reading disorders find it difficult to comprehend what they have read because of the speed that they are reading. They tend to confuse similar sounding words and similar letters. Therefore it is so important to receive aShow MoreRelatedA Learning Disability At A Young Age976 Words   |  4 PagesA learning disable is a term used to describe a disorder that can affect how a person s learns. There are many different disabilities and levels, severity and they all affect people in different ways. 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According Silver L,B (1999) on-line to children with ADHD experience educational difficulties however ADHD is not a learning disability, in that it does not impact on the brain’s ability to learn, but it can interfere with the individual’s availability for learning. According to Hughes and Cooper (2007) the behavioural criteria for diagnosing ADHD fall into three categories – inattention, hyperactivity and impulsive behaviour. Inattention appearing not to listen when spoken toRead MoreEssay on Intellectual Disability2319 Words   |  10 Pagesbase population of 287,572,700 people, 14,144,300 of them have an intellectual disability. In the state of South Carolina, 5.6% of the population has an intellectual disability. This means from a base population of 4,311,200, an estimated 242,600 are considered to have an intellectual disability. This survey included all ages, races, all genders, and all education levels (â€Å"Disability Statistics†). 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Once a person is unable to complete a certain task or is unable to handle a difficult problem, society labels them as disabled. The theory of culture as a disability focuses on the fact that disability is not always directly related to the individual, but rather the dominant culture in power. Ideals are created by the dominant culture and if an individual, or an entire race, does not meet those stand ards, then they are labeled as disabled and differentRead More What is I.D.E.A. and How Does it Effect Students of Color? Essay2213 Words   |  9 Pagesthis time, we are introduced to I.D.E.A. The Individuals with Disabilities Education Act was passed so that all children might be able to receive a free, appropriate public education. We have had the law for a few decades now, but what exactly is I.D.E.A. and how is it really helping the disabled students of America? nbsp;nbsp;nbsp;nbsp;nbsp;According to the Individuals with Disabilities Education Act, a child with a disability is a child with mental retardation, hearing impairments (including

Professional Development Plan Essay - 1410 Words

My interest in pursuing a position as a school administrator for an elementary school system is to provide leadership for staff members and quality education for all students, and to become part of the world of education. The Benjamin Franklin School located in the Dallas School District serves as a growing population of approximately 1,070 students. The school offers a well-defined educational system for the students, and it has an overall student-to-teacher ratio of 17:1. In addition to the statewide curriculum standards, the school offers special education programs and classes for the gifted and talented. As a result of the school district rankings in the student’s performance, Benjamin Franklin School has become the worst in the†¦show more content†¦This will allow for dialogue between faculty, staff, and myself as the administrator. I am currently working as an elementary school aide to prepare for what I need in order to be successful as a school administra tor since most duties are non-professional. A successful operation of an educational institution requires a competent administrator, such as one who can lead in teaching and learning, take responsibility for school success, develop and retain excellent teachers, and build a strong school community. Leadership plays a critical part in the realization of effective schools, seeing the vision of the school, and articulates the goals. Leadership is a trait I use daily working with people getting things done by modeling behaviors and inspiring action. The benefit of becoming a school administrator will allow me to touch the lives of many students to help them achieve their life’s goals. I will be responsible in motivating staff and holding them accountable while implementing school-improvement strategies such as using data to identify and plan for needed changes in the instructional programs, which is equally important in meeting the goal. I will have involvement in setting educational standards, goals, establishing policies and procedures to enforce discipline, evaluate curricula, teaching methods, and to complyShow MoreRelatedProfessional Development Plan1604 Words   |  6 PagesProfessional Development Plan The world is going through an era of rapid professional change and development. This has led to increased uncertainty for all professionals in the world of work. To ensure sustained growth in success and longevity of ones professional career, it is important to develop a strategic plan that focuses on training and developing a professional. 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Communications Between Predecessor and Successor Auditors Free Essays

string(89) " conforming changes necessary due to the issuance of Statement on Auditing Standards No\." Communications Between Predecessor and Successor Auditors 155 AU Section 315 Communications Between Predecessor and Successor Auditors (Supersedes SAS No. 7. ) Source: SAS No. We will write a custom essay sample on Communications Between Predecessor and Successor Auditors or any similar topic only for you Order Now 84; SAS No. 93. Effective with respect to acceptance of an engagement after March 31, 1998, unless otherwise indicated. Introduction .01 This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in ? ancial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph . 14 of this section) ? nancial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement. .02 For the purposes of this section, the term predecessor auditor refers to an auditor who (a) has reported on the most recent audited ? nancial statements1 or was engaged to perform but did not complete an audit of the ? ancial statements2 and (b) has resigned , declined to stand for reappointment, or been noti? ed that his or her services have been, or may be, terminated. The term successor auditor refers to an auditor who is considering accepting an engagement to audit ? nancial statements but has not communicated with the predecessor auditor as provided in paragraphs . 07 through . 10 and to an auditor who has accepted such an engagement. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 3. ] Change of Auditors .03 An auditor should not accept an engagement until the communications described in paragraphs . 07 through . 10 have been evaluated. 3 However, an auditor may make a proposal for an audit engagement before communicating with the predecessor auditor. The auditor may wish to advise the prospective 1 The provisions of this section are not required if the most recent audited ? nancial statements are more than two years prior to the beginni ng of the earliest period to be audited by the successor auditor. There may be two predecessor auditors: the auditor who reported on the most recent audited ? nancial statements and the auditor who was engaged to perform but did not complete an audit of any subsequent ? nancial statements. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. ] 3 When the most recent ? nancial statements have been compiled or reviewed in accordance with the Statements on Standards for Accounting and Review Services, the accountant who reported on those ? ancial statements is not a predecessor auditor. Although not required by this section, in these circumstances the successor auditor may ? nd the matters described in paragraphs . 08 and . 09 useful in determining whether to accept the engagement. AU  §315. 03 156 The Standards of Field Work client (for example, in a proposal) that acceptance cannot be ? na l until the communications have been evaluated. .04 Other communications between the successor and predecessor auditors, described in paragraph . 11, are advisable to assist in the planning of the engagement. However, the timing of these other communications is more ? exible. The successor auditor may initiate these other communications either prior to acceptance of the engagement or subsequent thereto. .05 When more than one auditor is considering accepting an engagement, the predecessor auditor should not be expected to be available to respond to inquiries until a successor auditor has been selected by the prospective client and has accepted the engagement subject to the evaluation of the communications with the predecessor auditor as provided in paragraphs . 07 through . 10. 06 The initiative for communicating rests with the successor auditor. The communication may be either written or oral. Both the predecessor and successor auditors should hold in con? dence information obtained from each other. This obligation applies whether or not the successor auditor accepts the engagement. Communications Before Successor Auditor Accepts Engagement .07 Inquiry of the predecessor auditor is a nec essary procedure because the predecessor auditor may be able to provide information that will assist the successor auditor in determining whether to accept the engagement. The successor auditor should bear in mind that, among other things, the predecessor auditor and the client may have disagreed about accounting principles, auditing procedures, or similarly signi? cant matters. .08 The successor auditor should request permission from the prospective client to make an inquiry of the predecessor auditor prior to ? nal acceptance of the engagement. Except as permitted by the Rules of the Code of Professional Conduct, an auditor is precluded from disclosing con? dential information obtained in the course of an engagement unless the client speci? cally consents. Thus, the successor auditor should ask the prospective client to authorize the predecessor auditor to respond fully to the successor auditor’s inquiries. If a prospective client refuses to permit the predecessor auditor to respond or limits the response, the successor auditor should inquire as to the reasons and consider the implications of that refusal in deciding whether to accept the engagement. .09 The successor auditor should make speci? c and reasonable inquiries of the predecessor auditor regarding matters that will assist the successor auditor in determining whether to accept the engagement. Matters subject to inquiry should include— †¢ †¢ †¢ Information that might bear on the integrity of management. Disagreements with management as to accounting principles, auditing procedures, or other similarly signi? cant matters. Communications to those charged with governance regarding fraud and illegal acts by clients. [4] [4] [Footnote deleted to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. You read "Communications Between Predecessor and Successor Auditors" in category "Papers" 114. ] AU  §315. 04 Communications Between Predecessor and Successor Auditors 157 †¢ †¢ Communications to management and those charged with governance regarding signi? ant de? ciencies and material weaknesses in internal control. 5 The predecessor auditor’s understanding as to the reasons for the change of auditors. The successor auditor may wish to consider other reasonable inquiries. [Revised, May 2006, to re? e ct conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. Revised, April 2007, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 114. ] . 10 The predecessor auditor should respond promptly and fully, on the basis of known facts, to the successor auditor’s reasonable inquiries. However, should the predecessor auditor decide, due to unusual circumstances such as impending, threatened, or potential litigation; disciplinary proceedings; or other unusual circumstances, not to respond fully to the inquiries, the predecessor auditor should clearly state that the response is limited. If the successor auditor receives a limited response, its implications should be considered in deciding whether to accept the engagement. Other Communications .11 The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor’s working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. 6 It is customary in such circumstances for the predecessor auditor to make himself or herself available to the successor auditor and make available for review certain of the working papers. The predecessor auditor should determine which working papers are to be made available for review and which may be copied. The predecessor auditor should ordinarily permit the successor auditor to review working papers, including documentation of planning, internal control, audit results, and other matters of continuing accounting and auditing signi? cance, such as the working paper analysis of balance sheet accounts, and those relating to contingencies. Also, the predecessor auditor should reach an understanding with the successor auditor as to the use of the working papers. 7 The extent, if any, to which a predecessor auditor permits access to the working papers is a matter of judgment. Successor Auditor’s Use of Communications .12 The successor auditor must obtain suf? cient appropriate audit evidence to afford a reasonable basis for expressing an opinion on the ? nancial statements he or she has been engaged to audit, including evaluating the consistency of the application of accounting principles. The audit evidence used in analyzing the impact of the opening balances on the current-year ? nancial statements and consistency of accounting principles is a matter of professional judgment. Such audit evidence may include the most recent audited ? ancial 5 See section 316, Consideration of Fraud in a Financial Statement Audit; section 317, Illegal Acts by Clients; and section 325, Communicating Internal Control Related Matters Identi? ed in an Audit. [Footnote revised, May 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. ] 6 Appendix A [paragraph . 24] contains an illustrative client consent and ackno wledgment letter. 7 Before permitting access to the working papers, the predecessor auditor may wish to obtain a written communication from the successor auditor regarding the use of the working papers. Appendix B [paragraph . 25] contains an illustrative successor auditor acknowledgment letter. AU  §315. 12 158 The Standards of Field Work statements, the predecessor auditor’s report thereon,8 the results of inquiry of the predecessor auditor, the results of the successor auditor’s review of the predecessor auditor’s working papers relating to the most recently completed audit, and audit procedures performed on the current period’s transactions that may provide evidence about the opening balances or consistency. For example, evidence gathered during the current year’s audit may provide information about the realizability and existence of receivables and inventory recorded at the beginning of the year. The successor auditor may also apply appropriate auditing procedures to account balances at the beginning of the period under audit and to transactions in prior periods. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 13 The successor auditor’s review of the predecessor auditor’s working papers may affect the nature, timing, and extent of the successor auditor’s procedures with respect to the opening balances and consistency of accounting principles. However, the nature, timing, and extent of audit work performed and the conclusions reached in both these areas are solely the responsibility of the successor auditor. In reporting on the audit, the successor auditor should not make reference to the report or work of the predecessor auditor as the basis, in part, for the successor auditor’s own opinion. Audits of Financial Statements That Have Been Previously Audited . 14 If an auditor is asked to audit and report on ? nancial statements that have been previously audited and reported on (henceforth referred to as a reaudit), the auditor considering acceptance of the reaudit engagement is also a successor auditor, and the auditor who previously reported is also a predecessor auditor. In addition to the communications described in paragraphs . 07 through . 10, the successor auditor should state that the purpose of the inquiries is to obtain information about whether to accept an engagement to perform a reaudit. .15 If the successor auditor accepts the reaudit engagement, he or she may consider the information obtained from inquiries of the predecessor auditor and review of the predecessor auditor’s report and working papers in planning the reaudit. However, the information obtained from those inquiries and any review of the predecessor auditor’s report and working papers is not suf? ient to afford a basis for expressing an opinion. The nature, timing, and extent of the audit work performed and the conclusions reached in the reaudit are solely the responsibility of the successor auditor performing the reaudit. .16 The successor auditor should plan and perform the reaudit in accordance with generally accepted auditing standards. The successor auditor s hould not assume responsibility for the predecessor auditor’s work or issue a report that re? ects divided responsibility as described in section 543, Part of Audit Performed by Other Independent Auditors. Furthermore, the predecessor auditor is not a specialist as de? ned in section 336, Using the Work of a Specialist, or an internal auditor as de? ned in section 322, The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements. .17 If the successor auditor has audited the current period, the results of that audit may be considered in planning and performing the reaudit of the 8 The successor auditor may wish to make inquiries about the professional reputation and standing of the predecessor auditor. See section 543, Part of Audit Performed by Other Independent Auditors, paragraph . 10a. AU  §315. 13 Communications Between Predecessor and Successor Auditors 159 preceding period or periods and may provide audit evidence that is useful in performing the reaudit. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 18 If, in a reaudit engagement, the successor auditor is unable to obtain suf? cient appropriate audit evidence to express an opinion on the ? nancial tatements, the successor auditor should qualify or disclaim an opinion because of the inability to perform procedures the successor auditor considers necessary in the circumstances. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 19 The successor auditor should request working papers for the period or periods under reaudit and the period prior to the reaudit period. However, the extent, if any, to which the predecessor auditor permits access to the working papers is a matter of judgment. See paragraph . 11 of this section. ) . 20 In a reaudit, the successor auditor generally will be unable to observe inventory or make physical counts at the reaudit date or dates in the manner discussed in paragraphs . 09 through . 11 of section 331, Inventories. In such cases, the successor auditor may consider the knowledge obtained from his or her review of the predecessor auditor’s working papers and inquiries of the predecessor auditor to determine the nature, timing, and extent of procedures to be applied in the circumstances. The successor auditor performing the reaudit should, if material, observe or perform some physical counts of inventory at a date subsequent to the period of the reaudit, in connection with a current audit or otherwise, and apply appropriate tests of intervening transactions. Appropriate procedures may include tests of prior transactions, reviews of records of prior counts, and the application of analytical procedures, such as gross pro? t tests. Discovery of Possible Misstatements in Financial Statements Reported on by a Predecessor Auditor . 21 If during the audit or reaudit, the successor auditor becomes aware of information that leads him or her to believe that ? nancial statements reported on by the predecessor auditor may require revision, the successor auditor should request that the client inform the predecessor auditor of the situation and arrange for the three parties to discuss this information and attempt to resolve the matter. The successor auditor should communicate to the predecessor auditor any information that the predecessor auditor may need to consider in accordance with section 561, Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report, which sets out the procedures that an auditor should follow when the auditor subsequently discovers facts that may have affected the audited ? nancial statements previously reported on. 9 . 22 If the client refuses to inform the predecessor auditor or if the successor auditor is not satis? d with the resolution of the matter, the successor auditor should evaluate (a) possible implications on the current engagement and (b) whether to resign from the engagement. Furthermore, the successor auditor may wish to consult with his or her legal counsel in determining an appropriate course of further action. Effective Date .23 This section will be effective with respect to acceptance of an engagement after March 31, 1998. Earlier application is perm itted. 9 See section 508, Reports on Audited Financial Statements, paragraphs . 70 through . 74, for reporting guidance. AU  §315. 23 160 .24 The Standards of Field Work Appendix A Illustrative Client Consent and Acknowledgment Letter 1. Paragraph . 11 of this section states, â€Å"The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor’s working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. † The following letter is presented for illustrative purposes only and is not required by professional standards. Date] ABC Enterprises [Address] You have given your consent to allow [name of successor CPA ? rm], as successor independent auditors for ABC Enterprises (ABC), access to our working papers for our audit of the December 31, 19X1, ? nancial statements of ABC. You also have given your consent to us to respond fully to [name of successor CPA ? rm] inquiries . You understand and agree that the review of our working papers is undertaken solely for the purpose of obtaining an understanding about ABC and certain information about our audit to assist [name of successor CPA ? m] in planning the audit of the December 31, 19X2, ? nancial statements of ABC. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. Attached is the form of the letter we will furnish [name of successor CPA ? rm] regarding the use of the working papers. Very truly yours, [Predecessor Auditor] By: ___________________________ Accepted: ABC Enterprises By: ___________________________ Date: _________________ AU  §315. 24 Communications Between Predecessor and Successor Auditors .25 161 Appendix B Illustrative Successor Auditor Acknowledgment Letter . Paragraph . 11, footnote 7, of this section states, â€Å"Before permitting access to the working papers, the predecessor auditor may wish to obtain a written c ommunication from the successor auditor regarding the use of the working papers. † The following letter is presented for illustrative purposes only and is not required by professional standards. [Successor Auditor] [Address] We have previously audited, in accordance with auditing standards generally accepted in the United States of America, the December 31, 20X1, ? nancial statements of ABC Enterprises (ABC). We rendered a report on those ? ancial statements and have not performed any audit procedures subsequent to the audit report date. In connection with your audit of ABC’s 20X2 ? nancial statements, you have requested access to our working papers prepared in connection with that audit. ABC has authorized our ? rm to allow you to review those working papers. Our audit, and the working papers prepared in connection therewith, of ABC’s ? nancial statements were not planned or conducted in contemplation of your review. Therefore, items of possible interest to you may not have been speci? cally addressed. Our use of professional judgment and the assessment of audit risk nd materiality for the purpose of our audit mean that matters may have existed that would have been assessed differently by you. We make no representation as to the suf? ciency or appropriateness of the information in our working papers for your purposes. We understand that the purpose of your review is to obtain information about ABC and our 19X1 audit results to assist you in planning your 19X2 audit of ABC. For that purpose only, we will provide you access to our working papers that relate to that objective. Upon request, we will provide copies of those working papers that provide factual information about ABC. You agree to subject any such copies or information otherwise derived from our working papers to your normal policy for retention of working papers and protection of con? dential client information. Furthermore, in the event of a third-party request for access to your working papers prepared in connection with your audits of ABC, you agree to obtain our permission before voluntarily allowing any such access to our working papers or information otherwise derived from our working papers, and to obtain on our behalf any releases that you obtain from such third party. You agree to advise us promptly and provide us a copy of any subpoena, summons, or other court order for access to your working papers that include copies of our working papers or information otherwise derived therefrom. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. AU  §315. 25 162 Very truly yours, [Predecessor Auditor] The Standards of Field Work By: ___________________________ Accepted: [Successor Auditor] By: ___________________________ Date: __________________ Even with the client’s consent, access to the predecessor auditor’s working papers may still be limited. Experience has shown that the predecessor auditor may be willing to grant broader access if given additional assurance concerning the use of the working papers. Accordingly, the successor auditor might consider agreeing to the following limitations on the review of the predecessor auditor’s working papers in order to obtain broader access: †¢ †¢ †¢ The successor auditor will not comment, orally or in writing, to anyone as a result of the review as to whether the predecessor auditor’s engagement was performed in accordance with generally accepted auditing standards. The successor auditor will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of the predecessor auditor’s audit. The successor auditor will not use the audit procedures or results thereof documented in the predecessor auditor’s working papers as audit evidence in rendering an opinion on the 19X2 ? nancial statements of ABC Enterprises, except as contemplated in Statement on Auditing Standards No. 84. The following paragraph illustrates the above: Because your review of our working papers is undertaken solely for the purpose described above and may not entail a review of all our working papers, you agree that (1) the information obtained from the review will not be used by you for any other purpose, (2) you will not comment, orally or in writing, to anyone as a result of that review as to whether our audit was performed in accordance with generally accepted auditing standards, (3) you will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of our audit, and (4) you will not use the audit procedures or results thereof documented in our working papers as audit evidence in rendering your opinion on the 19X2 ? nancial statements of ABC, except as contemplated in Statement on Auditing Standards No. 84. [Revised, October 2000, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 93. Revised, March 200 6, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] AU  §315. 25 How to cite Communications Between Predecessor and Successor Auditors, Papers

Lexical Change In The Field Of Information Technology In The Spanish L

Lexical Change In The Field Of Information Technology In The Spanish Language The rise of information technology is the single most important technological development of the 20th century. It has revolutionised almost every facet of modern life. Areas as diverse as stock-holding, banking, publishing and personal communication have been transformed thanks to the computer. As a result, computer jargon is one the fastest and widest-reaching areas of lexical change in Spanish, in that a whole new area of terminology has evolved. How has the Spanish language coped with this influx of new terms, for which a need had never previously existed? My main aim in this essay is to give a general survey of common (and some less common) computing terms in Spanish, firstly concerning hardware and software, and secondly concerning the Internet. I intend to analyse throughout the lexical processes involved. There are two main processes by which new words are being adopted into Spanish. Firstly, it has utilised the process of ?borrowing'. This means that it has adopted words from other languages, in this case, primarily from English. Secondly, it has used ?neologism'. This is where it has taken existing words and roots from its language stock, and altered them to endow them with new meanings. The more common of the two, in the sphere of information technology, is borrowing. Since the vast majority of technological development in this field takes place in the USA, the majority of technical vocabulary devised is in originally in English. Therefore, it takes a deliberate effort to hispanicise such terms. Although such efforts do take place, English terms do tend to ?catch on' earlier than their neologised Spanish counterparts, since technology is currently developing at such an incredible rate that Spanish often struggles to keep up. One of the areas in which Spanish language terms hold sway is in the names of the physical hardware of a computer system. For example, in Peninsular Spanish the term for a computer is ordenador, despite the existence of a word similar to its English counterpart. Other hardware terms derived from Spanish roots include teclado for keyboard (although this is not a new term, as it was used previously to refer to typewriter keybofer to typewriter keyboards) and impresora for printer. Both of these terms are bona-fide neologisms. Teclado is derived from the noun tecla, meaning key. Impresora is probably derived from the verb impresionar, meaning ?to leave an impression'. The suffix -or(a), which suggests functionality, has been added to the root of the verb impres-. When talking about hardware, we also see examples of ?loan translation' or ?calquing', whereby foreign terms are translated verbatim, giving an authentic Spanish term. For example, the English term ?mouse', itself a metaphorical neologism, is given in Spanish as rat?n, and hard disk is given as disco duro. (Floppy disks, on the other hand, are generally referred to as un floppy, despite the existence of terms such as disquete or disco flexible). A headline taken from the website of the highly respected Madrid-based daily newspaper, El Pa?s: (?Parlamentos, escuelas y hospitales instalan un software que interfiere la se?al de los tel?fonos m?viles para evitar la poluci?n sonora'. [Ciberpa?s, 25/1/2001]) highlights the dependence of borrowed words in the field of information technology. The Oxford Spanish-English dictionary informs us that the only equivalent English ?software' is the borrowed software. However, Fern?ndez Calvo's on-line terminology guide offers two alternatives: componente l?gico and programa. It is difficult to imagine however, either of these two terms becoming commonplace, the former being too long-winded, and the latter being too vague. Nevertheless, when software does appear in printed media, it is more often than not italicised. Clearly then, the word has not been fully assimilated into the Spanish vocabulary. (Interestingly, specific varieties of software tend to have neologised terms. ?Desktop publishi ng' is given as autoedici?n [note the use of the prefix auto- conveying the ?autonomous' nature of desktop publishing]. ?Spreadsheet' is translated as hoja de c?lculos, and ?word processing' as procesamiento de textos). The use of borrowed English terms is also evident in more recent developments in hardware. For example, scanner is rendered as esc?ner. Clearly, this has been adapted to suit Spanish spelling rules, which forbid an initial ?s' when followed by a

King Arthur Vs Zeus Essays - Mythology, Fiction, Religion

King Arthur Vs Zeus Essays - Mythology, Fiction, Religion King Arthur Vs Zeus Inside the compilation of mythical stories of King Arthur and His Knights of the Round Table, retold by Roger Green, and Heroes, Gods, and Monsters of the Greek Myths, two major characters in each story that could be expressed in similar and contrasting ways are Arthur, the king and head of the knights of the Round Table, and Zeus, the supreme leader of all gods and mortals. Similar resemblances that can be found in both is their shadowy lineage, their major mortal flaws, and their nature to journey on epic quests. Even though they were very similar in some aspects, the two were also very different in other means. Arthur is much more kind to his people and cares about them, while Zeus does not view his subjects as worthy of him and treats them unjustly. An additional difference is Arthur is more mild and not taking harsh action all the time, though Zeus is known for being severe. There are many similarities as well as differences that are attributed to these two mythical characters. Arthur and Zeus can be noted for their mysterious childhood and ways they were treated at infancy. Both had prophesies of prosperity that led them into adulthood. When Arthur was born, Uther Pendragon, the leader of the Britons, killed a man and married his wife, Igrayne. Uther and Igrayne had one child, but not much longer after it was born, Merlin the enchanter took him away. Soon after, the boy was placed in the arms of Sir Ector, a noble knight. Later, the youth pulled the sword out of a stone that proclaimed that he was the king of all Britain. This young man would later on grow up to be King Arthur. Not unlike Arthur, Zeus also had a unnatural background. Before Zeus was born, there was a prophecy that stated that Cronos, the king of all gods, would be overthrown by one of his sons. When Zeus was born, he was concealed from his father. As time went by, Zeus waged a war against Cronos and defeated him. Though Zeus and Arthur came from entirely different locations and times, thei r childhoods were related on account of both of them being hazy. Even though some might not consider either of the two mortal, Arthur and Zeus had very notable human-like flaws. They both seemed to rush to judgements hastily, and were very passionate towards women. When Arthur hears about King Pellinore and how he is shamelessly killing knights, Arthur runs off to fight. Obviously, Arthur does not give himself time to think, and would have died if it was not for Merlin. Another example would be when Arthur runs off to the Castle of Tarn Wathelyne and pays no heed to Sir Gawains warnings. King Arthur ends up being tricked by Morgana Le Fay and would perish save a horrid woman who forced Sir Gawain to marry her for King Arthurs life. Many times King Arthur would have been killed if it werent for his friends such as Merlin and Sir Gawain. Zeus showed the same characteristic even though it played no part in death for himself. The mighty god jumped to his feet and killed when he found out that Ascelpsius was curing mortals headed to the underworld. Lat er, Zeus regretted his act of terror and brought Ascelpsius back to life. Passionate feelings for other women, and desire for romance were huge faults in Arthur and Zeus. Arthurs feelings for Guinevere led to the downfall of the Logres. At first, when Arthur saw Guinevere, he immediately fell in love with her. Through carelessness and desire for romance, Arthur neglected Merlins advice of not marrying the queen. When Guinevere and Lancelot had an affair, a war started, and the realm was destroyed. In Zeus case, the gods are not affected by romantic affairs, but the mortals they make love with are affected. Zeus approached many different gods or mortals, even though he is already married to Hera. Hera occasionally followed Zeus, and punished the ones with whom he had affairs. The mythical figures Arthur and Zeus both have major moral flaws: rashness and crave for passion. King Arthur and Zeus are best known for their

King Arthur Vs Zeus Essays - Mythology, Fiction, Religion

King Arthur Vs Zeus Essays - Mythology, Fiction, Religion King Arthur Vs Zeus Inside the compilation of mythical stories of King Arthur and His Knights of the Round Table, retold by Roger Green, and Heroes, Gods, and Monsters of the Greek Myths, two major characters in each story that could be expressed in similar and contrasting ways are Arthur, the king and head of the knights of the Round Table, and Zeus, the supreme leader of all gods and mortals. Similar resemblances that can be found in both is their shadowy lineage, their major mortal flaws, and their nature to journey on epic quests. Even though they were very similar in some aspects, the two were also very different in other means. Arthur is much more kind to his people and cares about them, while Zeus does not view his subjects as worthy of him and treats them unjustly. An additional difference is Arthur is more mild and not taking harsh action all the time, though Zeus is known for being severe. There are many similarities as well as differences that are attributed to these two mythical characters. Arthur and Zeus can be noted for their mysterious childhood and ways they were treated at infancy. Both had prophesies of prosperity that led them into adulthood. When Arthur was born, Uther Pendragon, the leader of the Britons, killed a man and married his wife, Igrayne. Uther and Igrayne had one child, but not much longer after it was born, Merlin the enchanter took him away. Soon after, the boy was placed in the arms of Sir Ector, a noble knight. Later, the youth pulled the sword out of a stone that proclaimed that he was the king of all Britain. This young man would later on grow up to be King Arthur. Not unlike Arthur, Zeus also had a unnatural background. Before Zeus was born, there was a prophecy that stated that Cronos, the king of all gods, would be overthrown by one of his sons. When Zeus was born, he was concealed from his father. As time went by, Zeus waged a war against Cronos and defeated him. Though Zeus and Arthur came from entirely different locations and times, thei r childhoods were related on account of both of them being hazy. Even though some might not consider either of the two mortal, Arthur and Zeus had very notable human-like flaws. They both seemed to rush to judgements hastily, and were very passionate towards women. When Arthur hears about King Pellinore and how he is shamelessly killing knights, Arthur runs off to fight. Obviously, Arthur does not give himself time to think, and would have died if it was not for Merlin. Another example would be when Arthur runs off to the Castle of Tarn Wathelyne and pays no heed to Sir Gawains warnings. King Arthur ends up being tricked by Morgana Le Fay and would perish save a horrid woman who forced Sir Gawain to marry her for King Arthurs life. Many times King Arthur would have been killed if it werent for his friends such as Merlin and Sir Gawain. Zeus showed the same characteristic even though it played no part in death for himself. The mighty god jumped to his feet and killed when he found out that Ascelpsius was curing mortals headed to the underworld. Lat er, Zeus regretted his act of terror and brought Ascelpsius back to life. Passionate feelings for other women, and desire for romance were huge faults in Arthur and Zeus. Arthurs feelings for Guinevere led to the downfall of the Logres. At first, when Arthur saw Guinevere, he immediately fell in love with her. Through carelessness and desire for romance, Arthur neglected Merlins advice of not marrying the queen. When Guinevere and Lancelot had an affair, a war started, and the realm was destroyed. In Zeus case, the gods are not affected by romantic affairs, but the mortals they make love with are affected. Zeus approached many different gods or mortals, even though he is already married to Hera. Hera occasionally followed Zeus, and punished the ones with whom he had affairs. The mythical figures Arthur and Zeus both have major moral flaws: rashness and crave for passion. King Arthur and Zeus are best known for their

King Arthur Vs Zeus Essays - Mythology, Fiction, Religion

King Arthur Vs Zeus Essays - Mythology, Fiction, Religion King Arthur Vs Zeus Inside the compilation of mythical stories of King Arthur and His Knights of the Round Table, retold by Roger Green, and Heroes, Gods, and Monsters of the Greek Myths, two major characters in each story that could be expressed in similar and contrasting ways are Arthur, the king and head of the knights of the Round Table, and Zeus, the supreme leader of all gods and mortals. Similar resemblances that can be found in both is their shadowy lineage, their major mortal flaws, and their nature to journey on epic quests. Even though they were very similar in some aspects, the two were also very different in other means. Arthur is much more kind to his people and cares about them, while Zeus does not view his subjects as worthy of him and treats them unjustly. An additional difference is Arthur is more mild and not taking harsh action all the time, though Zeus is known for being severe. There are many similarities as well as differences that are attributed to these two mythical characters. Arthur and Zeus can be noted for their mysterious childhood and ways they were treated at infancy. Both had prophesies of prosperity that led them into adulthood. When Arthur was born, Uther Pendragon, the leader of the Britons, killed a man and married his wife, Igrayne. Uther and Igrayne had one child, but not much longer after it was born, Merlin the enchanter took him away. Soon after, the boy was placed in the arms of Sir Ector, a noble knight. Later, the youth pulled the sword out of a stone that proclaimed that he was the king of all Britain. This young man would later on grow up to be King Arthur. Not unlike Arthur, Zeus also had a unnatural background. Before Zeus was born, there was a prophecy that stated that Cronos, the king of all gods, would be overthrown by one of his sons. When Zeus was born, he was concealed from his father. As time went by, Zeus waged a war against Cronos and defeated him. Though Zeus and Arthur came from entirely different locations and times, thei r childhoods were related on account of both of them being hazy. Even though some might not consider either of the two mortal, Arthur and Zeus had very notable human-like flaws. They both seemed to rush to judgements hastily, and were very passionate towards women. When Arthur hears about King Pellinore and how he is shamelessly killing knights, Arthur runs off to fight. Obviously, Arthur does not give himself time to think, and would have died if it was not for Merlin. Another example would be when Arthur runs off to the Castle of Tarn Wathelyne and pays no heed to Sir Gawains warnings. King Arthur ends up being tricked by Morgana Le Fay and would perish save a horrid woman who forced Sir Gawain to marry her for King Arthurs life. Many times King Arthur would have been killed if it werent for his friends such as Merlin and Sir Gawain. Zeus showed the same characteristic even though it played no part in death for himself. The mighty god jumped to his feet and killed when he found out that Ascelpsius was curing mortals headed to the underworld. Lat er, Zeus regretted his act of terror and brought Ascelpsius back to life. Passionate feelings for other women, and desire for romance were huge faults in Arthur and Zeus. Arthurs feelings for Guinevere led to the downfall of the Logres. At first, when Arthur saw Guinevere, he immediately fell in love with her. Through carelessness and desire for romance, Arthur neglected Merlins advice of not marrying the queen. When Guinevere and Lancelot had an affair, a war started, and the realm was destroyed. In Zeus case, the gods are not affected by romantic affairs, but the mortals they make love with are affected. Zeus approached many different gods or mortals, even though he is already married to Hera. Hera occasionally followed Zeus, and punished the ones with whom he had affairs. The mythical figures Arthur and Zeus both have major moral flaws: rashness and crave for passion. King Arthur and Zeus are best known for their

Mass Extinction

Mass Extinction Definition: The term extinction is a familiar concept to most people. It is defined as the complete disappearance of a species when the last of its individuals dies off. Usually, complete extinction of a species takes very long amounts of time and does not happen all at once. However, on a few notable occasions throughout Geologic Time, there have been mass extinctions that totally wiped out the majority of species living during that time period. Every major Era on the Geologic Time Scale ends with a mass extinction. Mass extinctions lead to an increase in the rate of evolution. The few species that manage to survive after a mass extinction event have less competition for food, shelter, and sometimes even mates if they are one of the last individuals of their species still alive. Access to this surplus of resources to meet basic needs can increase breeding and more offspring will survive to pass their genes down to the next generation. Natural selection then can go to work deciding which of those adaptations are favorable and which are outdated. Probably the most recognized mass extinction in the history of the Earth is called the K-T Extinction. This mass extinction event happened between the Cretaceous Period of the Mesozoic Era and the Tertiary Period of the Cenozoic Era. This was the mass extinction that took out the dinosaurs. No one is completely sure how the mass extinction happened, but it is thought to be either meteor strikes or an increase in volcanic activity that blocked out the suns rays from reaching the Earth, thus killing the food sources of the dinosaurs and many other species of that time. Small mammals managed to survive by burrowing deep underground and storing food. As a result, mammals became the dominant species in the Cenozoic Era. The largest mass extinction happened at the end of the Paleozoic Era. The Permian-Triassic mass extinction event saw about 96% of marine life go extinct, along with 70% of terrestrial life. Even insects werent immune to this mass extinction event like many of the others in history. Scientists believe this mass extinction event actually happened in three waves and were caused by a combination of natural disasters including volcanism, an increase of methane gas in the atmosphere, and climate change. Over 98% of all living things recorded from the history of the Earth have gone extinct. The majority of those species were lost during one of the many mass extinction events throughout the history of life on Earth.

World War II Through the 1970s Assignment Example | Topics and Well Written Essays - 1500 words

World War II Through the 1970s - Assignment Example The war officially started in 1939 with the formation of two global military fronts, the allies and the axis. Most countries had no choice but to join either of the two military alliances. It was by far the most globally widespread war ever fought in the history of mankind. The European conflict was already heating up during the 1930s that ultimately resulted in German invasion of Poland in Sep 1939 and inevitably marked the onset of the Second World War. Adolf Hitler was a major figure that influenced the course of the war and proved to the mastermind behind the German’s plan of world domination. Therefore, Axis alliance was mostly led by the Germans with major contributions from Italy and Japan. Poland, France, British Empire, Soviet Union and later on US mainly constituted the Allies front. US initially avoided being part of this power clash but had no option but to counter attack after Japan bombers drop havoc over Pearl Harbor. (Payment 2004). During 1930s to 1970s, the p eriod is full of major historical events but two of them had a major influence on America’s current politics, economy, culture and society. These include the mentioned incidence of Pearl Harbor and later US atomic bomb explosions over the two populated cities of Japan. Pearl Harbor and Atomic Bombs The attacks on Pearl Harbor proved to be the decisive event that prompted US to finally involve in the bloodshed of the world war. However, going into the war turned out be politically and strategically beneficial as it helped US to emerge as a superpower on the global canvas. Soviet Union was the other force that gained immense power during the war period, thus, a clash between these two super powers was displayed in the form of cold war that had a great impact on political, social and economic front of America. Incidence of Pearl Harbor can be argued as one of the major underlying factor in stirring these future events. Moreover, dropping of nuclear bombs on the two cities of Jap an by the American planes that killed thousands of people in an instance turned out be a major blow. It gathered huge criticism and induced massive uproars regarding the use of nuclear weapons but it also put an end to six year long war. It had a great political as well as social impact. Even today, it remains as a black mark on the history of United States. Arguably, that event influenced many US policies that include a solid stance on global nonproliferation of nuclear weapons. US reluctance During the development of European conflict in the late 1930s, America maintained its stance of isolationism. Few reasons for such apathy can be deduced. First of all the great depression during the 1930s discouraged the US from participating any distant conflicts that would add burden on the economic front. Secondly, they were reluctant to enter the emerging war after the lessons learned from the aftermath of the First World War. A committee in the senate had already blamed war profiteers or â€Å"merchants of death† for American entry into the World War I. Several neutrality acts were passed during the late 1930s to ensure similar mistake is not repeated under the current situation. (Wittkopf et al 2002). Women in the World War American women played a major role in winning the World War II. Their contributions came in many forms. War demanded utilization of all country resources such as labor in the factory to produce military supplies, troops to fight for country’s cause. American women served all these purposes, more efficiently than anticipated. They also contributed as nurses, taking care of the wounded by serving in the Red Cross. The whole

Operation Analysis Essay Example | Topics and Well Written Essays - 500 words

Operation Analysis - Essay Example Corporate contract bookings were also increased as a result. The average revenue earned by the Business and corporate segment together amounted to 40% of total revenue in Year 1. The percentage remained constant in year 1, and the same two segments with average revenue earnings of 38% approx. also support the current revenue. The company, however, is striving hard in the marketing department to increase its leisure standard and premium sales that are expected to be increased in July due to holidays and successful marketing campaigns. Total revenues of the company were observed to be lowest in February this year with $0.8 million. This also had a negative impact on cash flows of the company. However, the subsequent increase in advertisement expenditures and holiday’s factor, the revenues were reported in this month to be equal to $1.1 million approx. with a net profit of $0.18 million. Departmental financial analysis revealed that departmental profits of the company had increased over time and this month’s departmental profits were reported to be 62% as compared to 54% last year. The growth in profit percentage was due to the cost control measures adopted in the food and beverages expenses, which successfully resulted in the total expenses to be 68% as compared to 95% in the last year. The room services in which profits net of departmental expense were 45% earned major revenues of the company. Cost control measures were also adopted in the administrative and general expenses, which resulted in a decrease of expenses to 12% as compared to 17% last year. Marketing and sales, however, were increased slightly due to the advertisement campaigns and discounts offered by the company to increase the summer sales packages. Fixed expenses of the company were reported to be performing positively, and the positive decline in total fixed expenses was observed. Fixed expenses this month were 13.4% as against 18.4% reported in

Businesses going green with IT

Businesses going green with IT In todays ever changing world, there is an increased amount of pressure to become more environmentally conscious in they we live go about our daily lives. Some examples of environmental impacts on individuals may include trash recycling, choosing eco-friendly consumer products, vehicle purchase, as well as basic house hold energy management. We could also apply this to an industry service. Businesses in the architectural / engineering world perform construction services in the form of site development. Companies in this industry are designing and making decisions on behalf of their client based on the latest regulations to ensure all the environmental requirements are met while striving for sustainability. Sustainabilitys advancement in society has reached a new level for business organizations. Companies are not only providing services externally that need to comply with environmental regulations. They are also assessing their own internal corporate operations and its environmental impact. Maddens (December 2009) article on sustainability software brings attention to the emerging â€Å"green† software market and how companies are looking to apply this technology both internally and externally to comply with the challenging environmental laws while increasing its corporate image and profitability. Software vendors are now developing applications for businesses to track â€Å"greenhouse† gas emissions (GHG), water and other energy usages, paper waste, and improved materials for services among some of the examples. One of the leading software applications in this group is called carbon emissions accounting or Enterprise Carbon Accounting (ECA). ECA software enables a company to perform analysis and reporting of its GHG emissions. According to AMR Research in Maddens (2009) article, the carbon auditing software market has reached $3.6 billion and could see levels as high as $9 billion within the next couple of years. The validity of the market share has grown since being joined by large vendors such as Computer Associates, Microsoft, and recently merged SAP/Clear Standards. California based company, Enviance, is rated as one of the market leaders in this emerging industry. Their environmental enterprise resource planning (ERP) services include web based and on premise automation of tracking and reporting of health and safety, greenhouse gas emissions and other environmental factors. Their mobile platform involves personal digital assistants (PDAs) and tablet PCs for reducing the amount of paper used in meter reading, inspections for hazardous materials and environmental discharges, and auditing. Data is entered on site through the PDAs and uploaded directly to the incorporated environmental ERP system, which yields a seamless flow of information in real-time throughout all levels of an organization. Enterprise resource planning (ERP) software functionality is better known for its sales, production, planning and financial data management that allows the business process to be viewed throughout an organization. It executes its objective typically through a suite of software modules integrated for the business process. One of the challenges sustainability software faces both before and after implementation is whether its verifiable. In Maddens (2009) sustainability software editorial, referring to environmental ERP implementation, Larry Goldenhersh (CEO of Enviance) conveys the detail that accounting for carbon data is not equivalent to financial data on a balance sheet. Regulatory environmental laws can be very complicated. Mr. Goldenhersh states, â€Å"Customers (companies) need to trust that the solutions they have in place will be defensible on many levels regulatory and reputational† (as cited in Madden, December 2009). In contrast to business professionals contribution to (ERP) software development, Mr. Goldenhersh goes on to explain that if sustainability applications are to have any credibility, they will need to be developed with environmental experts in hard sciences such as physics and chemistry as examples. We can also add professionals in other areas such as architectural and engineering with environmental accreditations. Green software users are employed in other sectors within an organization besides executive and management. At the design and production levels, employees can use the applicable data to create improvements for their own facilities management operations or for outside design services. Using the construction trade example mentioned earlier as it relates to the content, Maddens (2009) article explains how CADD (computer aided design and drafting) software vendor Autodesk is providing solutions to their clients enabling them to meet â€Å"green† initiatives. Autodesk has been developing green tools built into their software as well as providing an online web based environmental service. One example of a built-in tool added in their desktop software Inventor is the Sustainable Materials Assistant (SMA), which is applied in manufacturing and process engineering. The SMA application used in digital prototyping focuses on providing feedback for intelligent material selection in the design process with respect to environmental compliance. Their internet based solution is known as the Green Building Studio. This web service uses the Ecotect platform software to enable architects and engineers to perform a building analysis, generating a design that is more energy efficient and account for the overall carbon footprint in the end product (a building system). The information technology applied in this green software service incorporates many factors in this trade including carbon emissions reporting, water usage, amount of daylight, site positioning, and even a detailed weather analysis among several of the examples. Using Enviance CEOs comments on green software creditability as a parallel reference, the Green Building Studio web service was evaluated under ANSI/ASHRAE standards for this genre of computer analysis and is certified by the U.S. Department of Energy, (according to the Autodesk website) making the service verifiable. According to the International Institute for Environment and Development (IIED), information technology was predicted to create the â€Å"paperless† office but has yet to deliver. Analysts report that companies are still using far more paper than originally predicted for business operations today (stated in Madden, 2009). The consumption of paper contributes to the impacts paper mills and logging have on the environment. Hewlett-Packard one of the leading suppliers of office equipment and supplies has strategically partnered with Capella Technologies to provide an Intelligent Print Management (IPM) software solution. The on demand printing solution allows the company to monitor and track documents and to ensure they are printed on the correct devices thus reducing costs and allow companies to become more eco-friendly. Another example of reducing paper consumption through the use of information technology in Maddens (2009) article is the Quik suite product. Efficient Technologies markets this software to automate forms and incorporate the use of digital signature technology for e-signing. The goal is to have companies fully embrace this technology to reduce its paper consumption by half or greater. There will always be a debate regarding the validity and magnitude in regards to sustainability and other environmental agendas. Maddens (2009) two part editorial suggests these issues are having an impact on information technology and the way organizations are applying them. With the ever increasing environmental regulations and public awareness, companies are becoming more sensitive to their corporate image with the consumer as well as with potential clients. Businesses are utilizing â€Å"green† software technologies enterprise wide in their internal operations as much as they are in their commercial trades to strategically position their public profile while they increase profits and reduce operating costs. References Madden, Ned. (2009, December 1). Sustainability Software, Part 1: Its Easy Being Green. TechNewsWorld. Retrieved from: http://www.technewsworld.com. Madden, Ned. (2009, December 8). Sustainability Software, Part 2: Cutting the Paper Chase. TechNewsWorld. Retrieved from: http://www.technewsworld.com. Enviance ®. http://www.enviance.com. Autodesk ®. http://usa.autodesk.com

Mattel Responds to Ethical Challenges Essay

Mattel, Inc. is a global leader in designing and manufacturing toys and family products. Well-known for brands such as Barbie, Fisher-Price, Disney, Hot Wheels, Matchbox, Tyco, Cabbage Patch Kids, and board games, the company boasts nearly $5.9 billion in annual revenue. Headquartered in El Segundo, California, with offices across the world, Mattel markets its products in over 150 nations. It all started in a California garage workshop when Ruth and Elliot Handler and Matt Matson founded Mattel in 1945. The company started out making picture frames, but the founders soon recognized the profitability of the toy industry and switched their emphasis to toys. Mattel became a publicly owned company in 1960, with sales exceeding $100 million by 1965. Over the next forty years, Mattel went on to become the world’s largest toy company in terms of revenue. In spite of its overall success, Mattel has had its share of losses over its history. During the mid to late 1990s, Mattel lost millions to declining sales and bad business acquisitions. In January 1997, Jill Barad took over as Mattel’s CEO. Barad’s management-style was characterized as strict and her tenure at the helm proved challenging for many employees. While Barad had been successful in building the Barbie brand to $2 billion by the end of the 20th century, growth slowed in the early 21st. Declining sales at outlets such as Toys ‘R’ Us marked the start of some difficulties for the retailer, responsibilities for which Barad accepted and resigned in 2000. Robert Eckert replaced Barad as CEO. Aiming to turn things around, Eckert sold unprofitable units and cut hundreds of jobs. In 2000, under Eckert, Mattel was granted the highly sought-after licensing agreement for products related to the Harry Potter series of books and movies. The company continued to flourish and build its reputation, even earning the Corporate Responsibility Award from UNICEF in 2003. Mattel released its first Annual Corporate Responsibility Report the following year. In 2011 Mattel was recognized as one of Fortune magazine’s â€Å"100 Best Companies to Work For† for the fourth consecutive year. MATTEL’S CORE PRODUCTS BARBIE AND AMERICAN GIRL Among its many lines of popular toy products, Mattel is famous for owning top girls’ brands. In 1959, Mattel introduced a product that would change its future forever: the Barbie doll. One of the founders, Ruth Handler, had noticed how her daughter loved playing with paper cutout dolls. She decided to create a doll based on an adult rather than on a baby. Barbie took off to become one of Mattel’s critical product lines and the number one girls’ brand in the world. Since her introduction, Mattel has sold more than 1 billion Barbie dolls in over 150 countries. The Barbie line today This material was developed by Debbie Thorne, John Fraedrich, O.C. Ferrell, and Jennifer Jackson, with the editorial assistance of Jennifer Sawayda under the direction of O.C. Ferrell and Linda Ferrell. It is provided for the Daniels Fund Ethics Initiative at the University of New Mexico and is intended for classroom discussion rather than to illustrate effective or ineffective handling of administrative, ethical, or legal decisions by management. Users of this material are prohibited from claiming this material as their own, emailing it to others, or placing it on the Internet. Please call O.C. Ferrell at 505-277-3468 for more information. (2011) Includes dolls, accessories, Barbie software, and a broad assortment of licensed products such as books, apparel, food, home furnishings, home electronics, and movies. To supplement the Barbie line, in 1998 Mattel acquired a popular younger type of doll. Mattel announced it would pay $700 million to Pleasant Co. for its high-end American Girl collection. American Girl dolls are sold with books about their lives, which take place during important periods of US history. The American Girls brand includes several book series, accessories, clothing for dolls and girls, and a magazine that ranks in the top ten American children’s magazines. HOT WHEELS Hot Wheels roared into the toy world in 1968. More than thirty years later, the brand is hotter than ever and includes high-end collectibles, NASCAR (National Association for Stock Car Auto Racing) and Formula One models for adults, high-performance cars, track sets, and play sets for children of all ages. The brand is connected with racing circuits worldwide. More than 15 million boys aged five to 15 are avid collectors, each owning forty-one cars on average. Two Hot Wheels cars are sold every second of every day. The brand began with cars designed to run on a track and has evolved into a â€Å"lifestyle† brand with licensed Hot Wheels shirts, caps, lunch boxes, backpacks, and more. Together, Hot Wheels and Barbie generate 45 percent of Mattel’s revenue and 65 percent of its profits. CABBAGE PATCH KIDS Since the introduction of mass-produced Cabbage Patch Kids in 1982, more than 90 million dolls have been sold worldwide. In 1994, Mattel took over selling these beloved dolls after purchasing production rights from Hasbro. In 1996, Mattel created a new line of Cabbage Patch doll, called Snacktime Kids, which was expected to meet with immense success. The Snacktime Kids had moving mouths that enabled children to â€Å"feed† them plastic snacks. However, the product backfired. The toy had no on/off switch and reports of children  getting their fingers or hair caught in the dolls’ mouths surfaced during the 1996 holiday season. Mattel voluntarily pulled the dolls from store shelves by January 1997, and offered consumers a cash refund of $40 on returned dolls. The U.S. Consumer Product Safety Commission applauded Mattel’s handling of the Snacktime Kids situation. Mattel effectively managed a situation that could easily have created bad publicity or a crisis situati on. Mattel stopped producing Cabbage Patch Kids in 2000. MATTEL’S COMMITMENT TO ETHICS AND SOCIAL RESPONSIBILITY Mattel’s core products and business environment create many ethical issues. Because the company’s products are designed primarily for children, it must be sensitive to social concerns about children’s rights. It must also be aware that the international environment often complicates business transactions. Different legal systems and cultural expectations about business can create ethical conflicts. Finally, the use of technology may present ethical dilemmas, especially regarding consumer privacy. Mattel has recognized these potential issues and taken steps to strengthen its commitment to business ethics. The company also purports to take a stand on social responsibility, encouraging its employees and consumers to do the same. PRIVACY AND MARKETING TECHNOLOGY One issue Mattel has tried to address repeatedly is that of privacy and online technology. Advances in technology have created special marketing issues for Mattel. The company recognizes that, because it markets to children, it must communicate with parents regarding its corporate marketing strategy. Mattel has taken steps to inform both children and adults about its philosophy regarding Internet-based marketing tools, such as the Hot Wheels website. This website contains a lengthy online privacy policy, part of which is excerpted below: Mattel, Inc. and its family of companies (â€Å"Mattel†) are committed to  protecting your online privacy when visiting a website operated by us. We do not collect and keep any personal information online from you unless you volunteer it and you are 13 or older. We also do not collect and keep personal information online from children under the age of 13 without consent of a parent or legal guardian, except in limited circumstances authorized by law and described in this policy. By assuring parents that their children’s privacy will be respected, Mattel demonstrates that it takes its responsibility of marketing to children seriously. EXPECTATIONS OF MATTEL’S BUSINESS PARTNERS Mattel, Inc. is also making a serious commitment to business ethics in its dealings with other industries. In late 1997, the company completed its first full ethics audit of each of its manufacturing sites as well as the facilities of its primary contractors. The audit revealed that the company was not using any child labor or forced labor, a problem plaguing other overseas manufacturers. However, several contractors were found to be in violation of Mattel’s safety and human rights standards and were asked to change their operations or risk losing Mattel’s business. The company now conducts an independent monitoring council audit in manufacturing facilities every three years. In an effort to continue its strong record on human rights and related ethical standards, Mattel instituted a code of conduct entitled Global Manufacturing Principles in 1997. One of these principles requires all Mattel-owned and contracted manufacturing facilities to favor business partners committed to ethical standards comparable with those of Mattel. Other principles relate to safety, wages, and adherence to local laws. Mattel’s audits and subsequent code of conduct were designed as preventative, not punitive measures. The company is dedicated to creating and encouraging responsible business practices throughout the world. 1 Mattel, Inc., Online Privacy Policy, http://www.hotwheels.com/privacy-policy (accessed August 23, 2011). Mattel also claims to be committed to its workforce. As one company consultant noted, â€Å"Mattel is committed to improving the skill level of workers†¦ [so that they] will experience increased opportunities and productivity.† This statement reflects Mattel’s concern for relationships between and with employees and business partners. The company’s code is a signal to potential partners, customers, and other stakeholders that Mattel has made a commitment to fostering and upholding ethical values. LEGAL AND ETHICAL BUSINESS PRACTICES Mattel prefers to partner with businesses similarly committed to high ethical standards. At a minimum, partners must comply with the local and national laws of the countries in which they operate. In addition, all partners must respect the intellectual property of the company, and support Mattel in the protection of assets such as patents, trademarks, or copyrights. They are also responsible for product safety and quality, protecting the environment, customs, evaluation and monitoring, and compliance. Mattel’s business partners must have high standards for product safety and quality, adhering to practices that meet Mattel’s safety and quality standards. In recent years, however, safety standards have been seriously violated, which will be discussed in more detail later. Also, because of the global nature of Mattel’s business and its history of leadership in this area, the company insists that business partners strictly adhere to local and international customs laws. Partners must also comply with all import and export regulations. To assist in compliance with standards, Mattel insists that all manufacturing facilities provide the following: 1 Full access for on-site inspections by Mattel or parties designated by Mattel 2 Full access to those records that will enable Mattel to determine compliance with its principles 3 An annual statement of compliance with Mattel’s Global Manufacturing Principles, signed by an officer of the manufacturer or manufacturing facility2 With the creation of the Mattel Independent Monitoring Council (MIMCO), Mattel became the first global consumer products company to apply such a system to facilities and core contractors worldwide. The company seeks to maintain an independent monitoring system that provides checks and balances to help ensure that standards are met. If certain aspects of Mattel’s manufacturing Principles are not being met, Mattel will try to work with them to help them fix their problems. New partners will not be hired unless they meet Mattel’s standards. If corrective action is advised but not taken, Mattel will terminate its relationship with the partner in question. Overall, Mattel is committed to both business success and ethical standards, and it recognizes that it is part of a continuous improvement process. 2 â€Å"Mattel’s Commitment to Ethics,† eBusiness Ethics, http://www.e-businessethics.com/mattel9.htm (accessed August 23, 2011). MATTEL CHILDREN’S FOUNDATION Mattel takes its social responsibilities very seriously. Through the Mattel Children’s Foundation, established in 1978, the company promotes philanthropy and community involvement among its employees and makes charitable investments to better the lives of children in need. Funding priorities have included building a new Mattel Children’s Hospital at the University of California, Los Angeles (UCLA), sustaining the Mattel Family Learning Program, and promoting giving among Mattel employees. In November 1998, Mattel donated a multiyear, $25 million gift to the UCLA Children’s Hospital. The gift was meant to support the existing hospital and provide for a new state-of-the-art facility. In honor of Mattel’s donation, the hospital was renamed Mattel Children’s Hospital at UCLA. The Mattel Family Learning Program utilizes computer learning labs as a way to advance children’s basic skills. Now numbering more than eighty throughout the United States, Hong Kong, Canada, and Mexico, the labs offer software and technology designed to help children with special needs or limited English proficiency. Mattel employees are also encouraged to participate in a wide range of volunteer activities as part of â€Å"Mattel Volunteers: Happy to Help.† Employees serving on boards of local nonprofit organizations or helping with ongoing nonprofit programs are eligible to apply for volunteer grants supporting their organizations. Mattel employees contributing to higher education or to nonprofit organizations serving children in need are eligible to have their personal donations matched dollar for dollar up to $5,000 annually. INTERNATIONAL MANUFACTURING PRINCIPLES As a U.S.-based multinational company owning and operating facilities and contracting worldwide, Mattel’s Global Manufacturing Principles reflect not only its need to conduct manufacturing responsibly, but to respect the cultural, ethical, and philosophical differences of the countries in which it operates. These Principles set uniform standards across Mattel manufacturers and attempt to benefit both employees and consumers. Mattel’s Principles cover issues such as wages, work hours, child labor, forced labor, discrimination, freedom of association, and working conditions. Workers must be paid at least minimum wage or a wage that meets  local industry standards (whichever is greater). No one under the age of 16 or the local age limit (whichever is higher) may be allowed to work for Mattel facilities. Mattel refuses to work with facilities that use forced or prison labor, or to use these types of labor itself. Additionally, Mattel does not tolerate discrimination. The company states that an individual should be hired and employed based on his or her ability—not on individual characteristics or beliefs. Mattel recognizes all employees’ rights to choose to associate with organizations or associations without interference. Regarding working conditions, all Mattel facilities and its business partners must provide safe working environments for their employees. ISSUES WITH OVERSEAS MANUFACTURING Despite Mattel’s best efforts, not all overseas manufacturers have faithfully adhered to its high standards. Mattel has come under scrutiny over its sale of unsafe products. In September 2007, Mattel announced recalls of toys containing lead paint. The problem surfaced when a European retailer discovered lead paint on a toy. An estimated 10 million individual toys produced in China were affected. Mattel quickly stopped production at Lee Der, the company officially producing the recalled toys, after it was discovered that Lee Der had purchased lead-tainted paint to be used on the toys. Mattel blamed the fiasco on the manufacturers’ desire to save money in the face of increasing prices. â€Å"In the last three or five years, you’ve seen labor prices more than double, raw material prices double or triple,† CEO Eckert said in an interview, â€Å"and I think that there’s a lot of pressure on guys that are working at the margin to try to save money. The situation began when Early Light Industrial Co., a subcontractor for Mattel owned by Hong Kong toy tycoon Choi Chee Ming, subcontracted the painting of parts of CARS toys to another China-based vendor. The vendor, named Hong Li Da, decided to source paint from a non-authorized third-party supplier—a violation of Mattel’s requirement to use paint supplied directly by Early Light. The products were found to contain â€Å"impermissible levels of lead.† On August 2, 2007, it was announced that another of Early Light’s subcontractors, Lee Der Industrial Co., used the same lead paint found on Cars products. China immediately suspended the company’s export license. Afterward, Mattel pinpointed three paint suppliers working for Lee Der—Dongxin, Zhongxin, and Mingdai. This paint was used by Lee Der to produce Mattel’s line of Fisher-Price products. It is said that Lee Der purchased the paint from Mingdai due to an intimate friendship between the two company’s owners. On August 11, 2007, Zhang Shuhong, operator of Lee Der, hung himself after paying his 5,000 staff members. Later that month, Mattel was forced to recall several more toys because of powerful magnets in the toys that could come loose and pose a choking hazard for young children. If more than one magnet is swallowed, the magnets can attract each other inside the child’s stomach, causing potentially fatal complications. Over 21 million Mattel toys were recalled in all, and parents filed several lawsuits claiming that these Mattel products harmed their children. At first, Mattel blamed Chinese subcontractors for the huge toys recalls, but the company later accepted a portion of the blame for its troubles, while maintaining that Chinese manufacturers were largely at fault. The Chinese view the situation quite differently. As reported by the state-run Xinhua news agency, the spokesman for China’s General Administration of Quality Supervision and Inspection and Quarantine said, â€Å"Mattel should improve its product design and supervision over product quality. Chinese original equipment manufacturers were doing the job just as importers requested, and the toys conformed to the U.S. regulations and standards at the time of the production.† Mattel also faced criticism from many of its consumers, who believed Mattel was denying culpability by placing much of the blame on China. Mattel was later awarded the 2007 â€Å"Bad Product† Award by Consumers International. How did this crisis occur under the watch of a company praised for its ethics and high safety standards? Although Mattel had investigated its contractors, it did not audit the entire supply chain, including subcontractors. These  oversights left room for these violations to occur. Mattel has also moved to enforce a rule that subcontractors cannot hire suppliers two or three tiers down. In a statement, Mattel says it has spent more than 50,000 hours investigating its vendors and testing its toys. Mattel also announced a three-point plan. This plan aims to tighten Mattel’s control of production, discover and prevent the unauthorized use of subcontractors, and test the products itself rather than depending on contractors. THE CHINESE GOVERNMENT’S REACTION Chinese officials eventually did admit the government’s failure to properly protect the public. The Chinese government promised to tighten supervision of exported products, but effective supervision is challenging in such a large country that is so burdened with corruption. In January 2008, the Chinese government launched a four-month-long nationwide product quality campaign, offering intensive training courses to domestic toy manufacturers to help them brush up on their knowledge of international product standards and safety awareness. As a result of the crackdown, the State Administration for Quality Supervision and Inspection and Quarantine (AQSIQ) announced that it had revoked the licenses of more than 600 Chinese toy makers. As of 2008, the State Administration for Commerce and Industry (SACI) released a report claiming that 87.5 percent of China’s newly manufactured toys met quality requirements. While this represents an improvement, the temptation to cut corners remains strong in a country that uses price, not quality, as its main competitive advantage. Where there is demand, there will be people trying to turn a quick profit. MATTEL VERSUS FORMER EMPLOYEE AND MGA In 2004, Mattel became embroiled in a bitter intellectual property rights battle with former employee Carter Bryant and MGA Entertainment Inc. over rights to MGA’s popular Bratz dolls. Carter Bryant, an on-again/off-again Mattel employee, designed the Bratz dolls and pitched them to MGA. A few months after the pitch, Bryant left  Mattel to work at MGA, which began producing Bratz in 2001. In 2002, Mattel launched an investigation into whether Bryant had designed the Bratz dolls while employed with Mattel. After two years of investigation, Mattel sued Bryant. A year later MGA fired off a suit of its own, claiming that Mattel was creating Barbies with looks similar to those of Bratz in an effort to eliminate the competition. Mattel answered by expanding its own suit to include MGA and its CEO, Isaac Larian. For decades, Barbie has reigned supreme on the doll market. However, Bratz dolls have given Barbie a run for her money. In 2005, four years after the brand’s debut, Bratz sales were at $2 billion. At the same time, Barbie was suffering from declining sales. In 2008 Barbie’s gross sales fell by 6 percent. Many analysts believe that Barbie has reached the maturity stage of its product life cycle. Four years after the initial suit was filed, Bryant settled with Mattel under an undisclosed set of terms. In July 2008, a jury deemed MGA and its CEO liable for what it termed â€Å"intentional interference† regarding Bryant’s contract with Mattel. In August 2008, Mattel received damages in the range of $100 million. Although Mattel first requested damages of $1.8 billion, the company is pleased with the principle behind the victory. In December 2008, Mattel appeared to win another victory when a California judge banned MGA from issuing or selling any more Bratz dolls. However, the tide soon turned on Mattel’s victory. In July 2010, the Ninth U.S. Circuit Court of Appeals threw out the ruling. Eventually, the case came down to whether Mattel owned Bryant’s ideas under the contract he had with the comapny. In April 2011, a California federal jury rejected Mattel’s claims to ownership. In another blow to Mattel, the jury also ruled that the company had stolen trade secrets from MGA. According to the allegations, Mattel employees used fake business cards to get into MGA showrooms during toy fairs. Mattel was ordered to pay $85 million in liabilities, plus an additional $225 million in damages and legal fees. MGA CEO Isaac Larian has  also announced that he will file an antitrust case against Mattel. Mattel continues to claim that Bryant violated his contract when he was working for the company . MATTEL LOOKS TOWARD THE FUTURE Like all major companies, Mattel has weathered its share of storms. The company has faced a series of difficult and potentially crippling challenges, including the recent verdict against the company in the Bratz lawsuit. During the wave of toy recalls, some analysts suggested that the company’s reputation was battered beyond repair. Mattel, however, has refused to go quietly. Although the company admits to poorly handling recent affairs, it is attempting to rectify its mistakes and to prevent future mistakes as well. With the economic future of the United States uncertain, Mattel may be in for slow growth for some time to come. Mattel is hard at work restoring goodwill and faith in its brands, even as it continues to be plagued with residual distrust over the lead paint scandal and its alleged theft of trade secrets. Reputations are hard won and easily lost, but Mattel appears to be steadfast in its commitment to restoring its reputation. QUESTIONS 1. Do manufacturers of products for children have special obligations to consumers and society? If so, what are these responsibilities? 2. How effective has Mattel been at encouraging ethical and legal conduct by its manufacturers? What changes and additions would you make to the company’s Global Manufacturing Principles? 3. To what extent is Mattel responsible for issues related to its production of toys in China? How might Mattel have avoided these issues? 9 Sources: Lisa Bannon and Carlta Vitzhum, â€Å"One-Toy-Fits-All: How Industry Learned to Love the Global Kid,† Wall Street Journal, Apr. 30, 2003, http://online.wsj.com. 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