Plastic Pink Flamingo free essay sample

Jennifer Price in her exposition â€Å"The Plastic Pink Flamingo: A characteristic History†, furnishes the peruser with a concise record of a fad(belief) during the 1950’s. While portraying the article with an enlightening, unexpected tone, Price incorporates a wealth of subtleties to introduce her story tone. At the same time she implants her own perspectives on the United States culture as excessively marketed and flighty. The unexpected â€Å"splash† of the pink flamingo into the fifties is a consequence of materialistic nature. The unexpected tone in the presentation â€Å"boldness† fills a twofold need of genuine flamingos eradication chased by Americans during the 1800s. Other than illuminating the climate, Price’s parody likewise accentuates her perspectives, for example, â€Å"Bugsy† Siegel who fabricated Las Vegas. She expresses the undeniable by asserting that the two significant reasons the flamingo became well known is on the grounds that it is a â€Å"flamingo† and that it was pink, and she’s right. We will compose a custom article test on Plastic Pink Flamingo or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The flamingo had been â€Å"hunted to extinction† during the 1800s and passed on one century later, Americans revered the pink plastic variant. It was passed on by setting it on their front gardens. This was chain impact. Because of Miami Beach’s first stupendous inn, the Flamingo, the flying creature became â€Å"synonymous with riches. † American business people accepted this open door to update the flying creature from ground up. They painted it pink which Marling states was â€Å"the most sultry shade of the decade† and plasticized it. Not at all like other adored figures of the past, for example, the numerous strict icons, this plastic feathered creature has no history by any means. All things considered, it became â€Å"an moment hit. † It represents nothing, maybe simply the colorfulness and commercialization of American culture and this is the thing that Price censures. The significance of the â€Å"Pink Flamingos† was meaningful of relaxation and abundance. American adoration of this â€Å"thingamajig† has come about absolutely from these two straightforward reasons, in addition to crafted by astute business visionaries. Value sees Americans at the current day as blockheads that would seek after whatever is mainstream, even a plastic winged creature. Price’s rationale sets up her believability â€Å"it stays a significant theme in workmanship, move, and literature† where in different nations, for example, Egypt, Caribbean, and in Mexico it is still as new and staggering similarly as the days of yore. The â€Å"boldness† of the pink flamingo speaks to the abundance of American individuals in 1950s.

Free Essays on Mother Teresa

Mother Teresa Mother Teresa encouraged the world that having a decent heart was all that an individual expected to prevail on the planet. She instructed that being liberal to poor people, was a demonstration of serving God, in functional accommodating way. While not recognizing that the deeds she did as a colossal exposure stunt, she told others the best way to do genuine useful for the deplorable individuals of the world. Mother Teresa was a magnificent lady and an incredible impact on the present reality. Mother Teresa was conceived Agnes Gonxha Bojaxhiu on August 27, 1910, to a profoundly strict Roman Catholic family (McGovern). Her mom, Nikola Bojaxhiu, was lady who was encouraged early that providing for the poor would profit the world from numerous points of view. Agnes’ family was huge and poor, so she took in the individuals were continually must cause forfeits so as to endure. Agnes chose from the get-go in life at the youthful age of fourteen that she needed to be a teacher religious woman, yet it was at eighteen years old that Agnes joined the Loreto request of nuns (McGovern). On May 24, 1931, Agnes took her first promises destitution, celibacy, and dutifulness (Encyclopedia of World Biography). It was there she took on the name Teresa after St. Therese, the benefactor holy person of ministers. She in the long run turned into the head of Loreto Entally, a school in Entally, where she showed history and topography. Indeed, even inside the school, she ached to help the destitute and biting the dust individuals of the lanes. She was not permitted to on the grounds that the Loreto request of nuns had a standard that the nuns couldn’t leave the community except if they were truly sick. In August of 1946, Sister Teresa could stand it no more. She left the community to watch out for the debilitated and poor. In 1947, Sister Teresa was allowed Teresa was authorization to leave the Loreto request of nuns (Wellman). From that point on, she strolled the avenues discovering individuals that she could assist. The work would debilitate her, yet every day she continued going. Sister Teresa had such an affection... Free Essays on Mother Teresa Free Essays on Mother Teresa Mother Teresa Mother Teresa trained the world that having a decent heart was all that an individual expected to prevail on the planet. She instructed that being liberal to poor people, was a demonstration of serving God, in down to earth supportive way. While not recognizing that the deeds she did as a colossal exposure stunt, she told others the best way to do genuine useful for the awful individuals of the world. Mother Teresa was a brilliant lady and an incredible effect on the present reality. Mother Teresa was conceived Agnes Gonxha Bojaxhiu on August 27, 1910, to a profoundly strict Roman Catholic family (McGovern). Her mom, Nikola Bojaxhiu, was lady who was trained early that providing for the poor would profit the world from various perspectives. Agnes’ family was enormous and poor, so she took in the individuals were continually must cause forfeits so as to endure. Agnes chose right off the bat in life at the youthful age of fourteen that she needed to be an evangelist pious devotee, yet it was at eighteen years old that Agnes joined the Loreto request of nuns (McGovern). On May 24, 1931, Agnes took her first promises neediness, virtuousness, and acquiescence (Encyclopedia of World Biography). It was there she took on the name Teresa after St. Therese, the benefactor holy person of teachers. She in the long run turned into the head of Loreto Entally, a school in Entally, where she showed history and topography. Indeed, even inside the school, she yearned to help the destitute and biting the dust individuals of the roads. She was not permitted to in light of the fact that the Loreto request of nuns had a standard that the nuns couldn’t leave the religious community except if they were genuinely sick. In August of 1946, Sister Teresa could stand it no more. She left the religious circle to watch out for the wiped out and poor. In 1947, Sister Teresa was allowed Teresa was consent to leave the Loreto request of nuns (Wellman). From that point on, she strolled the avenues discovering individuals that she could assist. The work would debilitate her, yet every day she continued going. Sister Teresa had such an adoration... Free Essays on Mother Teresa All through the ladies known as Mother Teresa’s life she had achieved a considerable number undertakings. Mother Teresa had done acts of kindness and courageous ethics in the course of her life. Mother Teresa’s had achieved numerous deeds all through her strict request and her â€Å"Way of Love†. This is a method of not satisfying yourself yet to offer yourself to God and to be utilized by him in an extraordinary manner, a method of helping individuals. (The â€Å"Way of Love† is additionally a sonnet). Mother Teresa was conceived in Skopje, Yugoslavia (presently called Macedonia) in 1910. Mother Teresa’s unique home was Agnes Gonxha Bojaxhio. Mother Teresa was just 12 years of age when she originally realized she had a work to poor people yet it wasn’t until some other time in 1928 when she out of nowhere chose to turn into a cloister adherent and made a trip to Ireland to join the Sisters of Loredo a strict request established in the seventeenth century. Subsequent to learning at the religious community for not exactly a year, she left to join the Loredo cloister in the city of Darjeeling in India. On May 24th, 1931, she took the name of name of â€Å"Teresa† to pay tribute to St. Teresa of Avila a sixteenth century Spanish religious recluse. In 1929 Mother Teresa was instructing at a catholic secondary school in Calcutta the city was loaded up with poor people, untouchables, and the destitute and on needed infants were left incredible trash receptacles. One day in 1946 Mother Teresa wanted to relinquish her position at St. Mary catholic school to think about the destitute in Calcutta. Mother Teresa started her work in 1948 by reading nursing for a quarter of a year with the American Medical Missionaries in India, she there returned Calcutta to establish the Missionaries of Charity and the Kalighat Home for the perishing. Mother Teresa would assemble kicking the bucket Indians off the lanes and care for them during the prior days they passed on. In the mid 1950’s, Mother Teresa started to help survivors of disease. She built up an outcast state called Shanti Nagar (town of Peace). In 1965 the Pope approved Mother Teresa to... Free Essays on Mother Teresa Agnes Gonxha Bojaxhiu was brought into the world August 26, 1910 in Skopje, in Macedonia. Her adolescence was agreeable and prosperous because of her father’s achievement. Her dad urged his kids to be liberal and sympathetic to those less lucky. Her mom was exceptionally strict and she took the youngsters to morning mass. Agnes frequently helped her mom convey bundles of food and cash to poor people and supplicated with the entire family every night. The family’s life changed drastically after their father’s demise, when Agnes was 9. Albeit now poor themselves, they kept on aiding those less blessed. Christianity turned out to be progressively significant in Agnes’ life. From the age of 12, she knew about a craving to commit her life to God. As Agnes considered what she could accomplish for Christ, she began to feel a call for God. In the two years she chose to turn into a religious recluse. Agnes invested longer times of energy going on withdraws and got direction from her Father Confessor. At 17 years old, she settled on the choice to turn into a cloister adherent, since she had been instructed that virtuousness is a unique and unadulterated effortlessness. This was a significant second for Agnes as she picked an existence of altruism. Agnes was only 18 when she chose to join the Sisters of Our Lady of Loreto, who were exceptionally dynamic in India. On December 1, 1928 the intersection to India began. In the start of 1929 they arrived at Colombo, at that point Madres lastly Calcutta. The excursion proceeded to Darjeeling, where she finished her preparation. Agnes was prepared in supplication, sacred texts, religious philosophy, and the otherworldliness and history of her Order. She began to learn Hindi and Bengali and to improve her English. She educated at the neighborhood school and worked in a little clinical station. On May 24, 1931, Agnes took her first pledges of destitution, purity and dutifulness as a sister of Loreto. She picked her name in strict life as St. Theresa of Lisieux. Not long after she went to Calcutta to start her educating vocation. She went to Lor...

Data Structure and Algorithms (DSA) Tutorial

Data Structure and Algorithms (DSA) Tutorial There is no denying that the computer is one of the greatest inventions of all time. In fact, it is now quite difficult to imagine a world without computers or, to be more precise, the uses and benefits that computers offer. To say that computers have made lives easier would be an understatement. In fact, we can readily rattle off several areas where computers play a major role in solving problems or providing solutions to make tasks easier and actually doable.However, there are those who would refute the benefits of using a computer, stating that, instead of making their lives easier, it actually added more complexity to things, resulting in errors, mistakes, and unsatisfactory output. Worse, these shortcomings is likely to have an impact on major decisionsCertainly, one of the core functionalities (and benefits) of computers is in data management, from collecting raw data and processing them into information, to their storage and even up to the point where they will have to be retr ieved to be used for one purpose or another.It is to this end that much focus has to be placed on the organization of data for easier retrieval when they are required. In order to ensure that, organizations and businesses are careful about choosing which computer program to use. A program is essentially a sequence of instructions â€" written in computer language â€" in carrying out a task. The creation of these instructions and their subsequent input into the computer in order to completely become a program is referred to as “programming”. In this discussion, we will be taking a closer look at the two components of a good computer program: data structures and algorithms, also known as DSA. These two must be present in a program to ensure that it does what it supposed, or designed, to do.DATA STRUCTURESThe first of the two components of a program is a data structure, which is a specialized and organized “collection and arrangement of data (or data elements) and its subsequent storage in a computer’s memory, in such a way that it can be easily accessed and retrieved when needed.” Since a data structure refers to how data is organized, it also shows the logical relationship between and among the elements of data.Why is there a need for a data structure?Not only does a data structure help ensure the effectiveness of a program, but it also improves its efficiencies. As a result, the value of the data will increase, and decision-makers will be able to come up with the right decisions and strategies for implementation.I t is simple, really. With a data structure, data is better organized or arranged, resulting in an efficient program that will operate and run smoothly, even when using complex applications and dealing with functions such calculations. Ultimately, a data structure will have an impact on the decisions made by top management or some other decision-maker.In order for a data structure to be efficient and effective, three requirements must be met.Sufficient disk space for storage. Since a data structure involves the organization and storage of data, there is a need for companies to ensure that there is enough storage or disk space to accommodate all the data items.Sufficient operating time. Just because computers are involved does not mean that everything can be accomplished in a split-second. There will still be a need for enough time for the data structure to perform even the most basic operation.Programming skill and effort. This is the ‘human’ element. The one who wrote the progra m (programmer) must have the technical know-how and skill when it comes to all things related to data structure.Classifications of Data StructuresThere are two general classifications of data structures, with subcategories and types within each category.A. Primitive Data StructuresAlso called “primary data structure”, a primitive data structure is one that is created from scratch, so to speak, without using other data structures as support or tool. This is the most basic and simple data structure, which is designed to operate upon by machine-level instructions.The inflexible nature of this built-in data structure is quite limiting, regardless of its simplicity. Users have varying data needs, which often call for high user involvement in terms of the configuration of the data structure. That is the reason why, between the two major classifications of data structures, the primitive structure is the lesser chosen one.Briefly, the known types of primitive data structures include the Integer, Floating Point, Double, Character, Enumerated Type, and the “true or false” Boolean structure.B. Abstract Data StructuresWhen the users get to use a set of operations in order to define a data type, we are referring to the Abstract Data Structure. Others refer to it as “non-primitive data structure” and “secondary data structure”, a name adapted in reference to the fact that its creation is dependent on a primary data structure.Compared to primitive data structures, these are considerably more complex, since they put emphasis on the relationships between and among data items in a group. Obviously, between the primitive data structure and the abstract data structure, the latter receives higher preference when dealing with large and connected data.Further, there are two subcategories under this classification.Static or Fixed data structuresThis type of structure is formed when it is already known, from the outset, how many data items will be contained within it. Thanks to this advanced knowledge, static memory allocation may be used to create the data structure, and the size of the structure may be determined early on, so it can be fixed.Pros:This type of structure is ideal when dealing with a definite or precise number of data items to be stored, making it easier to add or remove data items accordingly, depending on the available space within the memory allocation.The simplicity of this type of structure is one of its main draws. Since the size of the data structure is already fixed, it is not something that must be constantly checked on or monitored by programmers.Cons:The main argument against it is that there is a possibility that the memory may not be used efficiently, since there is a chance that the focus will be on how to use or fill up the available memory, and not on the relevance or quality of the data being fed into the structure, just to make sure the memory allocation is utilized.Dynamic or Variable Size data structuresIn cont rast, the number of data items may be unknown or uncertain at the beginning. This requires a certain degree of flexibility, which is why creation of the data structure is facilitated by the use of dynamic memory allocation. It is dynamic or “variable-size” in the sense that, during execution, the data structure size may grow or shrink as needed, in order to accommodate the data to be stored.Pro:When it comes to memory use, dynamic data structures are much more efficient than their static counterparts. After all, memory will only be used as much as it is needed, with no pressure on anyone to fill it up to maintain a specific fixed size.Cons:It is possible for the structure to overflow or underflow. If there is too much data fed into the structure and it goes beyond the allocated memory limitation, an overflow takes place. In contrast, an underflow increases risks of the structure being empty and unutilized.Thus, it is important to keep a close eye on the structure size to avoid o verflow or underflow. This is another point against dynamic structures, since it entails considerable amount of (complex) programming.Linear data structuresAs the name implies, these structures clearly demonstrate adjacent elements having a direct relationship.A classic example of a linear data structure is a linked list, where one link (called a node)  in the list is directly related to the node next to it, or even on the opposite side, on a one-is-to-one basis. This reference or relationship continues in the same manner until the last node, which will have reference to null.Here is a great explanation of linked lists  you can find in your mobile phones contact list. Non-linear data structuresThis is the exact opposite of the linear structure, with adjacent data items not having any linear or direct link. Instead of one data item connecting to another single data item, it is possible for one data item to be related to multiple data items at one time.A typical representation of this is a tree, which is designed to point to a single or multiple nodes at one time.Types of Abstract Data StructureThere are a number of data structure types that most of you may be familiar with already, but there may also be one or two that you’ve ever heard of before. Let us take a look at the types of data structure that are used by various entities in organizing data.ArraysAn array is often said to be the most basic data structure type, and often categorized as a primary data structure. In this structure, multiple homogeneous valuesor items (or data bits) that may or may not be similar but share a common label, are organized and coordinated into a group.RecordsThis basic data structure type involves a record, which is basically a set of fields, with each field consisting of data of certain types, which may or may not be the same. Often, the fields are also presented in a fixed sequence.An example of a record is that of an employee of an organization, with fields pertaining to h is name, monthly rate of salary, and rank or designation. Unlike arrays, the number of fields within a record is generally fixed.ListsA list is a data set with the data items or elements ordered depending on the specific application or purpose of the data structure. Its main difference with an array is how insertion and deletion of nodes is allowed in lists, but not in arrays.A list may be linear or non-linear, in the similar vein as the explanation on the linear and non-linear forms of dynamic data structure.Linear List: This form has the data elements or nodes arranged in accordance with their logical order on the list, creating a sequence. Since the physical order is the same as the logical order, it allows direct indexing, easy navigation and implementation. The disadvantage is that it is inflexible at certain points, resulting to inefficiencies. Adding or deleting a node will have a significant impact, either by shifting existing nodes down and even out of the list with the ins ertion of a new node, or by moving existing nodes up or ‘forward’ to take the place of the deleted node.Stacks: In this type of data structure, when a node is added, it is inserted or “stacked” on the top of the stack, while another node is deleted, also from the same end of the stack, thereby maintaining the fixed size of the data structure. This demonstrates the Last In, First Out (LIFO) concept. Basically, the nodes or elements contained in an array must be of the same data type. Implementation of stacks is through the Push and Pop:Push, when a node is inserted or added into the stack, and Pop, when the most recently pushed node is deleted or extracted from the top of the stack.Queues: This linear list is somewhat similar to stacks; however, it adheres to the First In, First Out (FIFO) concept, where the insertions or additions are made at one end (the back of the queue), while the nodes at the other end (the front of the queue) are removed or deleted.Non-linear list: In a non-linear list, there is no clear logical order or sequence in the physical arrangement of the nodes. As such, it offers high flexibility, allowing the addition of a new node or value anywhere on the list and the memory.Trees: A tree, or a linked tree, is essentially a group of nodes representing a value as parent nodes, with references to other nodes, representing their children. Trees are hierarchical â€" much like how an actual tree looks like â€" since it comes complete with a root value, and branches or subtrees represented as nodes linked to the parent node. It is also capable of pointing out multiple nodes all at once. Through that setup, trees enable high-speed searching of data and sorting them accordingly. It is also effective in eliminating duplication of nodes or data items.Graphs: When it comes to graph in data structure, we are referring to mathematical graphs. If you take a look at the graph, you will notice points where lines meet, and these are called the vertice s or the nodes. The lines that link these nodes to each other are the edges. Graphs and Trees are both non-linear, and there are certain similarities. One of the most glaring differences, however, is the absence of any hierarchical relationship between and among the nodes.Here is a good explanation of tree-like data structures. How To Select A Data StructureNow we come to a very important question. After going through the various types of data structures in this article (as well as other data structure types not discussed here), you may be wondering how, then, should you choose or pick a data structure suitable for you.Before you can select the data structure that best fits your requirements and is expected to bring results, there are a couple of steps that you should first perform.Define the problem. What are you hoping to accomplish or provide a solution for using data structure and algorithms?Determine resource availability. Pay extra attention on any resource constraint that you must meet.Determine the basic operations that requires support of a data structure. It would be a good idea to make estimates so as to avoid any problems later on.Your objective, the availability of resources, and the determination of operations to be performed will help in deciding which data structure to use.ALGORITHMSSay, for example, that you have a problem you want to solve, and the solution entails a process, with a series of steps, instead of a single, decisive solving action. This step-by-step technique or “road map” describes an “algorithm”.Here is another comprehensive definition provided by author Thomas Cormen and company: an algorithm is any well-defined computational procedure that takes some value, or set of values, as input and produces some value, or set of values as output.Aside from data structure, another tool that is very important for programmers is algorithms. Let us try to take a look at the advantages or benefits of using algorithms.The use of algor ithms, especially in combination with data structures, will aid in the management and handling of huge amounts of data, even if there are several large databases involved.Algorithms offer flexibility in how it is made to be implementable in more than one programming language, making its applicability more widespread.Knowledge of algorithms, in combination with data structures, enables a programmer to write the proper codes quickly and efficiently.Choosing the right algorithms (and data structure) will ensure the program runs fast while also maintaining integrity and reliability of data.In consonance with data structure, there are several algorithm categories, and here are five of them.Search Algorithm â€" This algorithm is used to search for a data item within a data structure, allowing the person doing the search to input the appropriate search terms or keywords.Sort Algorithm â€" Sorting, collating and organizing items in an orderly manner can be quite a pain, and that is what thi s algorithm attempts to address.Insert Algorithm â€" When trying to add a data item online in a data structure via insertion, this algorithm will do the job.Update Algorithm â€" From time to time, updates to existing data items must be made, and that’s where this algorithm fits right in.Delete Algorithm â€" If there is an algorithm to add or insert new items in the data structure, then there is definitely going to be one purposely for deleting or removing an existing data item.Here is an interesting lecture on algorithms. Characteristics of an AlgorithmJust as an algorithm is a step-by-step procedure, so is the manner with which it is written. Although programmers have different unique approaches in how they go about their coding projects, the principles remain the same.There is one thing we have to make clear, however, and that is on how writing algorithms does not follow a certain or specific set of standards or guidelines.When writing algorithms, make sure that the following ch aracteristics are present.An algorithm must have 0 or more inputs and 1 or more outputs that are well-defined and exact, so as to avoid confusion.An algorithm must be finite, meaning that, after a specific and defined number of steps in the process, it will cease or terminate.An algorithm must be clear and easy to understand, to avoid any ambiguity that will lead to more confusion. It should be straightforward, leaving no doubt as to what direction it aims to take.An algorithm must be feasible, particularly with respect to the availability of resources. Many excellent algorithms never saw the light of day in execution or implementation for the simple reason that there weren’t enough resources to actually carry it through.Measurement Tools for AlgorithmsAlgorithm is evaluated, more often than not, in terms of efficiency and performance. Analysis of algorithm may be done in two ways: a priori or a posterior.A Priori Analysis. This is analysis performed before the implementation, whi ch makes its theoretical in nature. After all, you are essentially analyzing something that has not yet come to pass. This analysis is performed under the assumption that speed of system hardware and software, technical know-how of programmers, and all other factors are constant. Therefore, they will not have any effect once implementation of the algorithm and data structure takes place.A Posterior Analysis. After implementation, analysis may be performed on the selected algorithm. This is the more realistic or empirical analysis since it is performed with a strong basis on actual statistics obtained during implementation or execution. Clearly, between the two, the results of the a posterior analysis is more likely to be more reliable and valid.When assessing the performance of an algorithm, these two properties are taken into consideration.Time complexity represents the total length of time or duration needed by a program to complete its operation.Space complexity refers to the mem ory space that the algorithm will require during execution and throughout its life cycle, with a view to maximize memory space.There are several metrics used in measuring or judging algorithm, and the most commonly used are:Runtime, or the total time it took for the algorithm to run. This is highly preferred due to its ease of quantification, which subsequently allows analysts to make comparisons better and faster.Ease of programming, taking note of issues such as the presence of bugs and other similar problems.Length of the program, signified by the number of lines of code that the programmer has to write.Data Structure and Algorithms, in general, can be quite a daunting topic to learn about, especially for those with zero background on programming. What we talked about are just the basics and the theoretical aspect.

The Against Gay Marriage Racism Or Proverb - 1737 Words

Opposition to Gay Marriage: Racism or Proverb Racism is the belief that all members of each race possess characteristics or abilities specific to that race, especially so as to distinguish it as inferior or superior to another race or races. But discrimination is a treatment or consideration of, or making a distinction in favor of or against, a person or thing based on the group, class, or category. Is the opposition to gay marriage an act of racism, discrimination or truth? Homosexuality and Heterosexuality have the same moral status; it is wrong to discriminate against homosexuals solely based on their sexual inclination. What is marriage? A common definition among Christians is â€Å"Therefore a man shall leave his father and mother and be joined to his wife, and they shall become one flesh† There is no recognized definition of marriage. Society values its freedom to choose the one they marry based on love and compatible. Our concept of marriage comes from the book of Genesis in the Old Testament; where the firs t man; Adam and the first woman; Eve formal joined together under God’s law. A lot of the disapproval to same-sex marriage comes from Biblical scriptures; the foundation of Christians argument. Many Christians question the dawning dismay of the marriage tradition. For Christians the legalization of same-sex unions would be reducing to something of a relationship that affords good benefits and sexual convenience. The United States has always separated churchShow MoreRelatedManagement Course: Mba−10 General Management215330 Words   |  862 Pages2004 9 CHAPTER 1 NEW MANAGEMENT FOR BUSINESS GROWTH IN A DEMANDING ECONOMY 9 Dell. This has also been a basis for the resurgence of great technologydriven corporations such as IBM from the severe down cycles it had experienced. This marriage of leadership and technology capability can also be credited for the success of E-Bay. Some astute investors and managers long ago figured out this power of management capital in establishing their valuations of growth companies—and with lucrative

Learn More About the History of the United States Postal Service

On July 26, 1775, members of the Second Continental Congress, meeting in Philadelphia, agreed . . . that a Postmaster General be appointed for the United States, who shall hold his office at Philadelphia, and shall be allowed a salary of 1,000 dollars per annum . . . . That simple statement signaled the birth of the Post Office Department, the predecessor of the United States Postal Service and the second oldest department or agency of the present United States of America. Colonial TimesIn early colonial times, correspondents depended on friends, merchants, and Native Americans to carry messages between the colonies. However, most correspondence ran between the colonists and England, their mother country. It was largelyto handle this mail that, in 1639, the first official notice of a postal service in the colonies appeared. The General Court of Massachusetts designated Richard Fairbanks tavern in Boston as the official repository of mail brought from or sent overseas, in line with the practice in England and other nations to use coffee houses and taverns as mail drops. Local authorities operated post routes within the colonies. Then, in 1673, Governor Francis Lovelace of New York set up a monthly post between New York and Boston. The service was of short duration, but the post riders trail became known as the Old Boston Post Road, part of todays U.S. Route 1. William Penn established Pennsylvanias first post office in 1683. In the South, private messengers, usually slaves, connected the huge plantations; a hog head of tobacco was the penalty for failing to relay mail to the next plantation. Central postal organization came to the colonies only after 1691 when Thomas Neale received a 21-year grant from the British Crown for a North American postal service. Neale never visited America. Instead, he appointed Governor Andrew Hamilton of New Jersey as his Deputy Postmaster General. Neales franchise cost him only 80 cents a year but was no bargain; he died heavily in debt, in 1699, after assigning his interests in America to Andrew Hamilton and another Englishman, R. West. In 1707, the British Government bought the rights to the North American postal service from West and the widow of Andrew Hamilton. It then appointed John Hamilton, Andrews son, as Deputy Postmaster General of America. He served until 1721 when he was succeeded by John Lloyd of Charleston, South Carolina. In 1730, Alexander Spotswood, a former lieutenant governor of Virginia, became Deputy Postmaster General for America. His most notable achievement probably was the appointment of Benjamin Franklin as postmaster of Philadelphia in 1737. Franklin was only 31 years old at the time, the struggling printer and publisher of  The Pennsylvania Gazette. Later he would become one of the most popular men of his age. Two other Virginians succeeded Spotswood: Head Lynch in 1739 and Elliot Benger in 1743. When Benger died in 1753, Franklin and William Hunter, postmaster of Williamsburg, Virginia, were appointed by the Crown as Joint Postmasters General for the colonies. Hunter died in 1761, and John Foxcroft of New York succeeded him, serving until the outbreak of the Revolution. During his time as a Joint Postmaster General for the Crown, Franklin effected many important and lasting improvements in the colonial posts. He immediately began to reorganize the service, setting out on a long tour to inspect post offices in the North and others as far south as Virginia. New surveys were made, milestones were placed on principal roads, and new and shorter routes laid out. For the first time, post riders carried mail at night between Philadelphia and New York, with the travel time shortened by at least half. In 1760, Franklin reported a surplus to the British Postmaster General -- , a first for the postal service in North America. When Franklin left office, post roads operated from Maine to Florida and from New York to Canada, and mail between the colonies and the mother country operated on a regular schedule, with posted times. In addition, to regulate post offices and audit accounts, the position of surveyor was created in 1772; this is considered the precursor of todays Postal Inspection Service. By 1774, however, the colonists viewed the royal post office with suspicion. Franklin was dismissed by the Crown for actions sympathetic to the cause of the colonies. Shortly after, William Goddard, a printer and newspaper publisher (whose father had been postmaster of New London, Connecticut, under Franklin) set up a Constitutional Post for inter-colonial mail service. Colonies funded it by subscription, and net revenues were to be used to improve the postal service rather than to be paid back to the subscribers. By 1775, when the Continental Congress met at Philadelphia, Goddards colonial post was flourishing, and 30 post offices operated between Portsmouth, New Hampshire, and Williamsburg. Continental Congress After the Boston riots in September 1774, the colonies began to separate from the mother country. A Continental Congress was organized at Philadelphia in May 1775 to establish an independent government. One of the first questions before the delegates was how to convey and deliver the mail. Benjamin Franklin, newly returned from England, was appointed chairman of a Committee of Investigation to establish a postal system. The report of the Committee, providing for the appointment of a postmaster general for the 13 American colonies, was considered by the Continental Congress on July 25 and 26. On July 26, 1775, Franklin was appointed Postmaster General, the first appointed under the Continental Congress; the establishment of the organization that became the United States Postal Service nearly two centuries later traces back to this date. Richard Bache, Franklins son-in-law, was named Comptroller, and William Goddard was appointed Surveyor. Franklin served until November 7, 1776. Americas present Postal Service descends in an unbroken line from the system he planned and placed in operation, and history rightfully accords him major credit for establishing the basis of the postal service that has performed magnificently for the American people. Article IX of the Articles of Confederation, ratified in 1781, gave Congress The sole and exclusive right and power . . . establishing and regulating post offices from one State to another . . . and exacting such postage on papers passing through the same as may be requisite to defray the expenses of the said office . . . . The first three Postmasters General--Benjamin Franklin, Richard Bache, and Ebenezer Hazard--were appointed by, and reported to, Congress. Postal laws and regulations were revised and codified in the Ordinance of October 18, 1782. The Post Office Department Following the adoption of the Constitution in May 1789, the Act of September 22, 1789 (1 Stat. 70), temporarily established a post office and created the Office of the Postmaster General. On September 26, 1789, George Washington appointed Samuel Osgood of Massachusetts as the first Postmaster General under the Constitution. At that time there were 75 post offices and about 2,000 miles of post roads, although as late as 1780 the postal staff consisted only of a Postmaster General, a Secretary/Comptroller, three surveyors, one Inspector of Dead Letters, and 26 post riders. The Postal Service was temporarily continued by the Act of August 4, 1790 (1 Stat. 178), and the Act of March 3, 1791 (1 Stat. 218). The Act of February 20, 1792, made detailed provisions for the Post Office. Subsequent legislation enlarged the duties of the Post Office, strengthened and unified its organization, and provided rules and regulations for its development. Philadelphia was the seat of government and postal headquarters until 1800. When the Post Office moved to Washington, D.C., in that year, officials were able to carry all postal records, furniture, and supplies in two horse-drawn wagons. In 1829, upon the invitation of President Andrew Jackson, William T. Barry of Kentucky became the first Postmaster General to sit as a member of the Presidents Cabinet. His predecessor, John McLean of Ohio, began referring to the Post Office, or General Post Office as it was sometimes called, as the Post Office Department, but it was not specifically established as an executive department by Congress until June 8, 1872. Around this period, in 1830, an Office of Instructions and Mail Depredations was established as the investigative and inspection branch of the Post Office Department. The head of that office, P. S. Loughborough, is considered the first Chief Postal Inspector.

We should not add our parents in facebook Free Essays

We should not add our parents as friend on backbone According to the statistic updated in year 2013, there are total numbers of 1. 26 billion of Backbone users. It is common to have a Backbone account, vice versa. We will write a custom essay sample on We should not add our parents in facebook or any similar topic only for you Order Now The percentage of teenagers that add their parents as friend on Backbone Is 70%. 70% of them think that there is no problem to add their parents as friends on Backbone. However, It Is my view that I should not add my parents as friends on Backbone as It retrains me from being myself, Invades my privacy and makes me feel embarrassed. As I am a normal 18 years old teenager, I have a Backbone account too. I have added my mum as friend 3 years ago. When the first time I posted a selfless of myself on my Backbone wall, my mum mandated me to delete the photo. The reason she said Is, â€Å"The photo Is ugly, don’t put out your tongue when you take a picture! † I had followed what she want me to do, but also remove her from my friend list. There are millions type of me inside, my mum want me to be a teenager that has good image, but what I want to do is being myself. I think adding parents as friends on Backbone retrain me room being myself. There is no freedom to post a picture or a post on my Backbone, as parents will afraid that we have no good impression in others mind. In addition, there are no privacy between me and my parents if I added them as my friends on Backbone account. It is because they can see whatever things you post on your Backbone wall. They will constantly stalking your page and bombarding you with questions that make you feel like you have no social life or privacy. When you post a status written about you are feeling blue today, your parents will try to know about hat happen on you even though you choose not to tell them. Although it is a responsibility of parent to know more about their children, but there is a wall of privacy between parent and children. If children choose to make the thing happen on them as a secret to their parents, but they want to share it with friends, they will face â€Å"to be or not to be, that is a question. † Lastly, adding parents as my Backbone friend make me feel embarrassing. As I am from different generations with my parents, we would have different views and thoughts on certain things. My parents judge me In a way that make me feel uncomfortable, misunderstood, or even worse, embarrassed as they are made fun and chastised by my friends because of Judgments made by my parents. When they comment on each of my picture and post, they TLD notice that the comment sounds like talking to a small kid. They treat me childishly Like a kid as they didn’t notice that I am already an 18 years old teenager. It Is so embarrassing If my friend see what they comment. As a result, there are many disadvantages If teenagers add their parents as friends on Backbone. Therefore, teenagers should not add their parents on Backbone. Whether the reasons are for being themselves, privacy or image problem, they should delete their parents from the friend list. We should not add our parents in backbone By Koala-Neon percentage of teenagers that add their parents as friend on Backbone is 70%. 70% of However, it is my view that I should not add my parents as friends on Backbone as it retrains me from being myself, invades my privacy and makes me feel embarrassed. Backbone wall, my mum mandated me to delete the photo. The reason she said is, â€Å"The photo is ugly, don’t put out your tongue when you take a picture! † I had followed would have different views and thoughts on certain things. My parents Judge me in a parents. When they comment on each of my picture and post, they didn’t notice that the comment sounds like talking to a small kid. They treat me childishly like a kid as they didn’t notice that I am already an 18 years old teenager. It is so embarrassing if my friend see what they comment. As a result, there are many disadvantages if How to cite We should not add our parents in facebook, Papers

Integrated Business Marketing Business Proposal Franchisee

Question: Describe about the Integrated Business Marketing for Business Proposal Franchisee. Answer: Introduction This report tries to convey the proposed usage of an all encompassing and vital integrated marketing communication (IMC) proposal on behalf of the launch of a latest eatery 'Kilo King' that would be set up as a franchisee of driving Australian gluten-less and natural nourishment product group Orgran (Orgran 2016). The subsequent marketing proposal in favor of Kilo King looks toward distinguishing the prerequisite for recognizing different behavioral forms and actualizing particular advertising relations techniques all through its promotion that would empower Kilo King in the direction of shifting their intended consumers from a rational condition of mindfulness to acquiring their items and in the end fashioning a long haul client association with the company. With an end goal to meet Orgran's authoritative destinations in expanding overall revenues, expanding our industry share and upholding our upper hand above both current and potential close and aberrant competitors, Kilo King would endeavor to impart its commitment to providing better importance than its projected consumers via its brand situating in a consciously created and client motivated IMC plan named, 'Live like a King.' The subsequent IMC arrangement would empower Kilo King in influencing a continuous upper hand over its rivals and in the long run set up itself as business sector head in the Australian Health Food industry by recognizing the quality and estimation of a continuing all encompassing way to deal with both client and partner engagement and brand association administration all through the whole of its IMC procedure (Keller 2016). The Integrated Marketing Communication Plan The outline and implementation of the IMC technique has to be key and recognize current advertising interaction disputes inside the large-scale environment. These difficulties, if unmet, would influence our intended consumer group's compelling deciphering of our proposed operation message and view of our brand situating as buyers are currently besieged regularly by more promotional messages and the test of producing brand consciousness is substantial (Wiedmann and Ludewig 2014). Target Consumer Analysis Kilo King would speak to a wide objective market counting the subsequent sectors: mother time tightened experts, also people who are fitness alert, young people searching for an agreeable and one of a kind feasting background individuals with particular dietary prerequisites sportspersons also; an appealing functional market reported as "elitists" who are label and name aware also are continually hunting down the nearly all advanced and slick items and aids Marketing Communication Objectives Kilo King employed Hierarchy of Effects Form (Belch et al. 2012) as it embodies the clients subjective, emotional and physiological phases through the customer purchasing resolution procedure and is founded on supposition that a customer bypasses via a series of stages that contain consciousness, comprehension, taste, inclination, assurance and consequently procurement in promotion (Percy 2014). Figure 1. Hierarchy of Effects Model Source: Belch (2012) Brand Awareness Since the vast majority of the objective industry is different to this franchisee of Orgran, consciousness should be significouldtly expanded. Customary methods of promotion would be used all through the project due to their inescapable and attractive nature (Gausebeck et al. 2014) trying to build the intended consumers' stage of brand knowledge of Kilo King, also to successfully thrust Kilo King's endeavor memo to its intended addressees. Knowledge Amid this phase, appreciation of the Kilo King trademark and what it symbolizes is critical, as it is the essential step for structuring brand importance in the projected consumer set. This would be accomplished by a precisely performed advertising procedure that would make use of the buyer's rational procedure of acceptance and evaluation by much of the time using straightforward messages involving normal affiliations (Leonidou et al. 2013, for example, the Kilo King emblem and the motto, "Live like a King!" Frequent redundancy of article and the well known Orgran emblem would be utilized as these imagery would be effortlessly evaluated in remembrance in the projected customer group and current clients (Cui and Zhao 2013). Liking Following the trade name, Kilo King has achieved a satisfactory stage of information and position among its intended group, the feelings of the intended group should be evaluated. This data would be gained via a criticism program comprising a subsequent direct mail mailed to clients besides a reaction instrument and positioning of input sheets at tables following the underlying trimester of opening, trying to alter any unconstructive emotions buyers have about the product (Devlin et al. 2015). It is likewise to set up a client driven outlook and responsibility to giving better client importance in an endeavor to start what Kilo King would keep on thriving to accomplish in, which would be brand devotion inside its intended audience group. Preference Kilo King's projected interest group might have penchant for a direct contender who fulfills their need. Subsequently, with a finish goal to complete their projected interest group's favored image, Kilo King ought to put impressive exertion in imparting the dedication to giving a one of a kind client eating knowledge and their image's purposes of contrasts all through the battle message taking into account their projected interest group's observances, mentalities and characteristic inclinations. Regular employment of offers advancements would likewise viably impart a succeeding responsibility to offering prevalent merit amid this point (Buil, De Chernatony and Martnez 2013). The employment of online networking portals Facebook, Twitter and Pinterest would likewise formulate inclination amid the projected audience group and suggest the product to their close set of friends where a conclusion director is frequently concentrated on and works as a persuasive brand diplomat on behalf of the association and advises the products to their dear ones (Holt 2016) Conviction Indeed, even past inclination towards Kilo King is accomplished amid the intended interest group, the purchaser might not build up a confidence to buy it, along these lines, incessant reiteration of the advantages in acquiring nourishment at Kilo King should be imparted successfully through its image situating, taking into account its intended interest group's needs and inclinations trying to manufacture conviction amongst the intended interest group. Deals advancements would give a motivation to the intended interest group to check Kilo King's items amid this phase and increment their standards of certainty and aide them to the acquiring stage. Brochures and promotions on online networking sites and the organization site highlighting data on occasions whereby Kilo King's image envoys would show up would likewise tempt intrigue and increment conviction (De Mooij 2013). Purchase Commencing the conviction phase to buy phase, shoppers might slow down the genuine acquiring of Kilo King's items as they attempt advanced item data hunt and choose to put off the buys. From a product point of view, as Orgran is as of now a solid set up brand inside the wellbeing cognizant buyer market, it would fit solid validity. In the event that the buyer's past colleague with the product has been positive, or provided the maker's and merchants' promoting has produced a great feeling, the perceived product would be chosen from in the middle of other unknown brands' (Batra and Keller 2016). Thus, Kilo King's items should be offered at a starting low cost and deals advancement should be put resources into significantly. In the mean time the label force of Orgran has to be reliably imparted via utilization of its well known emblem inside the movement slogan over the greater part of the correspondence networks to empower controlling brand power (Kahn 2013) for franchisee Kilo King. Creative strategy Kilo King would execute an all surrounding and successfully designed IMC strategem that utilizes correspondence networks and with an ultimate goal to adequately pass on its brand placement and operation motto in the projected consumer unit with the most repetition, contact and consequence (Belch et al. 2012). Promoting your eatery is not the same as for whatever other sort of trade. A client's buffet experience is established by the food in addition to by the fashionable theme, the background and the management. It could be tough to forward the bulk facts in a commercial so the effective owner ought to be more ingenious with progression and promoting. Various inexpensive yet exceedingly powerful ways correspond effectively and get new business (Kotler et al. 2015). In light of the objective industry examination, Kilo King will seem to achieve high on genuineness, ability and fervor, average on complexity and short on toughness. In view of Kilo King's image identity the accompanying big names would be chosen to appear through all methods of communication. They would all loan reliability to Kilo King's effort in backing, also providing an optional association for Kilo King's quality suggestion 'Live like a King' and would encourage our endeavors in accomplishing enthusiastic and representative reverberation inside our intended consumer group. Miranda Kerr Sarah Murdoch Michael Clarke Braith Anasta Zoe Bingley-Pulley Ian Thorpe Media Plan As there is no financial plan in marketing, the accompanying correspondence channels could be used to push our movement message to our intended consumer group with an end goal to expand levels of brand consciousness and preference. Direct Email and Online Media platforms Twitter, Facebook and Pinterest Online networking and direct mail would assume an indispensable part in expanding Kilo King's name consciousness among its intended consumer group. Moreover, in the end could produce long haul client connections through its capacity to start buzz promotion in giving the beneficiary correspondence channels instant reaction systems that start a progressing discourse taking in Kilo King and its intended consumers. When a customized mail is forwarded to Orgran and recently enrolled reward program clients by a connection to Kilo King's social website pages, the beneficiaries would have the capacity to build brand consciousness. They could do it through either sending the first mail otherwise tapping in the connection for logging in their personal online networking portal where they could 'like' or "pin" the companys online networking portal by their immediate friends groups (Tsimonis and Dimitriadis 2014). Figure 2. Direct E-mail Source: As created by author Ethical issues Kilo King would keep in mind the fundamental ethics while using this marketing strategy. The customer preferences and choices would be kept in mind, while gaining completely the demographic overview. The marketing team would try to avoid negative biases and by no means compromise on privacy. The endorsements would be transparent and information would be communicated politely. Assessment of IMC Plan Assessment of Kilo Kings subsisting Integrated marketing communication plan would require occurring following the initial trimester and happening each trimesters subsequently to establish the efficiency and unity between the tactical contact points and standards of consumer fulfillment and product devotion. The subsequent dimensions plus justification would be recognized to determine if the aforementioned recognized long-term promotional communication aims are being attained via the existing IMC strategy: A audit of existing collaboration is required, as cooperative energy is by all accounts at the heart of IMC estimation, on the grounds that if the idea of assimilation bodes well, then there ought to be quantifiable increases in incorporating the promoting correspondences. Kilo King's CRM record would assume a focal part in the estimation of the adequacy of Kilo King's initial testing. Orgran groups advertising administrators would quantify the stages of development inside the CRM records and clients' own standards of use and label devotion inside those three months. In-house deals database recovered through POS records would give an unmistakable marker of Kilo King's standards of execution amid the time for testing as deals statistics are a successful method for calculating the viability of Kilo King's marketing plan. The expenditure accounts would offer an apparent suggestion as to whether business revenue margins are being expanded. Levels of promotional consumption amid the time for testing should be defended to senior administration on the premise of the goal and assignment strategy as looking at genuine execution against quantifiable aims is the most ideal approach to figure out whether the arrival legitimizes the cost (Belch et al. 2012). Shopping dockets should be gathered amid exchanges to survey client utilization standards and its effect on deals numbers and standards of brand consciousness and client buying conduct among the intended consumer group. Surveillance cameras would verify the definite demographics of consumers next to the distinct target group inside Kilo Kings current IMC strategy. Information mining exercises of organization site and CRM Database would decide on the off chance that industry entrance exercises are precise in view of the intended consumer group's personal needs and requirements and to figure out if deal advancements impetuses gave in present direct messages to clients are precise, taking into account clients' individual inclinations. A review to figure out if all current advertising interchanges channels are adequately imparting the planned campaign slogan with the craved standards of contact, recurrence, instance and effect. Conclusion It could be concluded that from both an industry introduction and promoting communiqu standpoint, the aforementioned IMC strategy for the proposition of the presentation of Kilo King in the Australian Health Food business could accomplish hierarchical objectives in procuring an upper hand and amplifying net revenues for both guardian product Orgran and franchisee Kilo King. That could be accomplished through receiving a value included methodology in executing a client driven and comprehensive integrated promotional communication strategy for that would empower Kilo King to meet the intended consumers with the proposed campaign communication with extreme recurrence, contact and effect. Kilo King would endeavor to achieve passionate and figurative boom inside the target customer unit by powerful communication of their brand situating in their operation motto with an ultimate aim to fulfill their planned customer unit's wants. It has to be superior to their contenders and demonstrate th eir progressing dedication to offering unrivaled importance and upholding brand devotion in their planned customer unit at the opportune time and place. References Batra, R. and Keller, K.L., 2016. Integrating Marketing Communications: New Findings, New Lessons and New Ideas.Journal of Marketing. Belch, G., Belch, M., Kerr, G,. Powell, I., 2012. Advertising: An Integrated Marketing Communication Perspective (pp 237). Sydney: McGraw Hill. Buil, I., De Chernatony, L. and Martnez, E., 2013. Examining the role of advertising and sales promotions in brand equity creation.Journal of Business Research,66(1), pp.115-122. Cui, Y. and Zhao, Y., 2013. The Application of Repetition in Advertisement Translation; Its Role on Enhancing Audiences Memorization. De Mooij, M., 2013.Global marketing and advertising: Understanding cultural paradoxes. Sage Publications. Devlin, A.M., McGee-Lennon, M., ODonnell, C.A., Bouamrane, M.M., Agbakoba, R., OConnor, S., Grieve, E., Finch, T., Wyke, S., Watson, N. and Browne, S., 2015. Delivering digital health and well-being at scale: lessons learned during the implementation of the dallas program in the United Kingdom.Journal of the Americould Medical Informatics Association, p.ocv097. Gausebeck, D., Lee, K.Y.R., Phillips, B.A., Shastry, V. and Woo, K., Ebay Inc., 2014.Focused advertising across multiple communication channels. U.S. Patent Application 14/474,119. Holt, D., 2016. Branding in the age of social media.Harvard business review,94(3), p.13. Kahn, B.E., 2013.Global Brand Power: Leveraging Branding for Long-term Growth. Wharton Digital Press. Keller, K.L., 2016. Unlocking the Power of Integrated Marketing Communications: How Integrated Is Your IMC Program?.Journal of Advertising, pp.1-16. Kotler, P., Burton, S., Deans, K., Brown, L. and Armstrong, G., 2015.Marketing. Pearson Higher Education AU. Leonidou, L.C., Leonidou, C.N., Fotiadis, T.A. and Zeriti, A., 2013. Resources and capabilities as drivers of hotel environmental marketing strategy: Implications for competitive advantage and performance.Tourism Management,35, pp.94-110. Orgran. (2016). Home. [online] Available at: https://www.orgran.com/ Percy, L., 2014.Strategic integrated marketing communications. Routledge. Tsimonis, G. and Dimitriadis, S., 2014. Brand strategies in social media.Marketing Intelligence Planning,32(3), pp.328-344. Wiedmann, K.P. and Ludewig, D., 2014. Commodity Branding. InCommodity Marketing(pp. 73-102). Springer Fachmedien Wiesbaden.

Marketing and Different Vendors free essay sample

Having multi-vendor partnerships has its advantages and disadvantages. In the long run, supporting such a partnership would be difficult to maintain. Here are some of the concerns: * Change: Hardware and software requires constant upgrades to keep up with the technology changes. Changes in systems from multiple vendors can cause integration problems and requires a rigid process of testing and configuration. * Knowledge: IT staff must be well-trained in all the systems of the multi-vendor environment. Without a good IT support, the harder it is to find the source of the problem, and the longer it takes for them to resolve it. * Communication: In-house IT staff may have all the knowledge on the systems in the multi-vendor environment, but sometimes support from the vendors is required. In such cases, a support engineer is required to communicate with other support engineer, and it would be easier if it is done within the organization, but this is not usually the case. We will write a custom essay sample on Marketing and Different Vendors or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page . Focusing IT on top line requires bringing in revenue for the company by increasing sales, whereas focusing IT on the bottom line requires bringing the cost down by reducing on operating cost. Focusing IT on the top line is more challenging because IT is not able to control who and when someone will actually buy the products and services. On the other hand, focusing IT on the bottom line can be predictable as there are sets of parameters within he organization that can be controlled, for example, reducing the number of employees. 3. Some ways for IT to bring in revenue is by increasing the number of customers and retaining customers. To increase the number of customers, IT systems such as online marketing tools can help to generate sales leads and increase customer awareness by sending out emails or direct mailers to potential customers. Such tools can help in segmenting customer profiles and evaluate the performance of the marketing campaign.

Women in Trucking By Women, For Women

Women in Trucking By Women, For Women It is never easy to be a woman in a male-dominated industry, particularly one that is also dangerous and isolated, like trucking. Over at the Roadmaster’s Driving School Blog, Ellen Voie is raising awareness for Women in Trucking (WIT), an organization formed in 2007 by women drivers seeking to support and aid one another. As minorities in the industry, women still face more safety concerns and logistics issues than male truckers. Women in Trucking provides self-defense presentations, secures association discounts with partners, and lobbies for loading docks and truck stops to provide more women-friendly amenities like bathrooms and personal hygiene products. Most importantly, WIT confronts the ingrained sexist attitudes that seek to deter women from entering the industry at all.To celebrate women in leadership roles, WIT also holds an annual â€Å"Influential Women in Trucking† event, sponsored by Navistar, and an annual â€Å"Salute to Women Behind the Wheel† e vent each March. They also feature guest bloggers monthly to share the personal stories of drivers across the country.Currently, 16% of WIT’s membership is comprised of men who want to show their support for female drivers, so whether you’re a man or a woman, consider joining Women in Trucking to demonstrate your commitment to leveling the playing field and welcoming new drivers with professional courtesy and respect.Check them out online at  womenintrucking.org.

Using Application Gadgets for Teaching Essay Example | Topics and Well Written Essays - 750 words

Using Application Gadgets for Teaching - Essay Example As such, teachers should learn the various technology-based instructional products available on the Web. This paper identifies an application gadget that teachers of all levels and subjects can use. In the software industry, computer applications are likewise called gadgets. Application gadgets aid in various classroom activities, such as teaching, research, portfolio-making, and evaluation. They provide creative ways to promote multiple intelligences through a variety of interactive activities for students. One very interesting application gadget is the Xtranormal Studio. This application gadget allows the teacher to make their own short movie clip that could serve as a springboard activity to the lesson. Xtranormal Studio can be found easily on the Web. To create a movie, first, one has to sign up for free membership. Second, the user chooses the characters, background setting, and sounds. There are lots of options to choose from, thus teachers handling different subjects can easil y find one that relates to their subject. Third, the user types character dialogues, and assign facial expressions and gestures to the characters as they talk. Some options for facial expressions include happy, surprised, sad, and so on. ... Movies made in the Extranormal Studio can vary according to the author’s intent. For example, for Social Science, teachers can make up a scene in a talk show where a politician or a socially prominent person is being interviewed by a host. For teaching ESL, teachers can create a movie with two friends having dinner together. Likewise, for Mathematics, they can have cartoon characters or animals to state problem to be solved instead of having the problems written on the board. These activities make learning fun and exciting, thus motivating learners to participate and listen well to the lessons. For my eighth grade Science class, I created a short movie to introduce the lesson, thus the movie served as a motivational activity to arouse interest and elicit reactions from my students. The lesson was all about energy. Normally, Science teachers would ask students to enumerate some objects that function through energy. However, in my class, I use a series of short movies I made wit h Extranormal Studio to make students understand concepts, for instance, matter, energy, etc. In the movie, there are two friends who are sharing a room in a dormitory. One of the characters is older than the other, thus the younger one asks help from her friend on topics she needs to understand. The other one gives examples and at the end addresses the audience to give other examples or explanations regarding the present topic. This way, students are motivated to join in the discussion. Likewise, I use the gadget for informal assessments and synthesis. As an assessment material, I ask students in groups to make their own movie to answer some questions about our topic. Likewise, for synthesis of the lesson, I ask students to make a short movie to illustrate what they have learned

Working with Federal Reserve's Publications Research Paper

Working with Federal Reserve's Publications - Research Paper Example 5). This paper is aimed at describing Federal Reserve’s views regarding various economic perspectives in recent times. These economic perspectives include current level of inflation, Federal Reserve’s assessment of the current economic activity and financial markets, and the monetary policy tools the Federal Reserve uses to stabilize the economy and maintain price stability in the country. Federal Reserve’s assessment of current economic activities and financial markets: The Federal Reserve holds a very positive view regarding the current economic activities and the current condition of the financial market of the country. The chairman of the Fed, Dr. Ben S. Bernanke, has argued that after the global financial crisis of 2007-08, the American economy is experiencing greater volume of economic activities. These activities include both greater production and consumption of goods and services across the country and also greater volume of monetary and financial transa ctions through financial intermediaries of the country. Disturbances in the financial markets of the country, including mainly the markets for houses, loans, and mortgages, have created greater problems in the country by reducing the volume of economic activities in the country. The crisis has created problems for private as well as public sector businesses, mainly for financial companies to increase their level of profits or even to stay in the business. But during the period of end of 2008 and the beginning of 2009, the US government and the Fed took various fiscal as well as monetary policies which have helped economic agents in the country to increase the volume of economic activities and to increase country’s rate of growth of aggregate and per capita income along with the level of unemployment. The most important fiscal policy that has been implemented by the US government is reducing the level of government expenditure. This has helped the country to reduce the level o f budget deficit and fiscal deficit. According to the Fed the country is experiencing greater economic activities in terms of greater production of goods and services and greater stability in the financial market of the country compared to the period of global financial crisis. This greater stability has helped the country raise the level of investment in production of goods and services and also in research and developmental improvements of existing technologies of the country. The rate of aggregate income is expected to catch up with pre-recession period’s rates within 2013 and the per capita income growth rate is expected to increase at the rate of China’s per capita income growth rate (Bernanke, 2009, p. 1). Federal Reserve’s assessment of current inflation: The level of inflation has been very high since 2007. Due to this consumers are not capable of purchasing costliest goods and services and hence business organizations which are engaged in production of these goods and services are leaving the industry. Again this is reducing the level of income in the country and hence the level of demand for necessary goods and service. The Fed is expecting inflation to be subdued in the next few years because of weaker level of real economic activities prevailing in the country. It is expecting to have a lower level of inflation rate in 2013 which might lead to an increase in the volume of economic activities in the country. The Fed is expecting that the current rate of change in overall prices is expected to fall to 1 to 2 percent from its current level of 3 percent within five years. According to the Fed the declining trend in prices of energy resources and other commodities will gradually help the economy to implement stricter monetary and fiscal policies being aimed at

Recognising Limitations And Strengths Of Law Social Work Essay

Recognising Limitations And Strengths Of Law Social Work Essay In order to practice effectively it is necessary to have a critical understanding of the law and to recognise limitations as well as strengths. The law can lack clarity which may be open to interpretation. This essay aims to discuss Social Work roles and responsibilities in Criminal Justice settings. There are many competing pressures to direct the service in ways that may not be consistent with Social Work principles towards greater penal and correctional models. It is therefore essential to have a clear understanding of the policy and legal framework that creates the remit and legitimacy for the operation of Social Work in the Criminal Justice process (Whyte, 2001, p.7). Statute law is created by Acts of the UK and Scottish Parliaments and relies upon rulings made in Court Hearings to set precedents that define and interpret key terms i.e. Case Law. Understanding the law is fundamental to practice in Criminal Justice settings. Criminal Law is a powerful instrument of social control and sanctions and the Criminal Courts have the potential to impose restrictions of liberty of individuals. Social Workers have a responsibility towards the general public and the courts to protect the public and ensure their wellbeing however, there is also obligation towards those who are in the Criminal Justice process who may be vulnerable and in need of services provided by Social Work. It is therefore essential that all workers have an understanding of the legal frameworks that govern Criminal Justice Social Work and are aware of the scope and limitations of their mandate (Whyte, 2001). However, law is subject to change and criminal justice policy is more liable to su dden, politically motivated changes of direction than is social policy in other fields (Smith, 2002, p.309) The law defines what a crime is, rules of evidence and criminal procedure. However, discretion is given to those involved and therefore, the criminal justice process is not systematic. The judiciary, police and social work have differing roles, agendas, values and beliefs which are shaped by training and cultures which can make working within the system difficult due to lack of shared understanding of common aims and individual roles. Social Work involves working with the marginalised and disadvantaged and can be both vulnerable to crime and susceptible to criminalisation and practice involves work with victims or offenders. Local Authorities have statutory responsibility to provide Criminal Justice Social Work Services to support the Criminal Justice Process through assessment of individuals, information to the Courts and supervision of offenders. Scotland differs from the rest of the UK in that there is a unique cultural and political heritage and a separate legal system. Social Work therefore, has a central role within the Criminal Justice process in Scotland which is in contrast to England and Wales where probation work is commissioned by the National Offender Management Service (NOMS) which is separate from Local Authority control and Social Work functions and shows a difference in their approaches in responding to crime. As McAra (2005) suggests a more welfare orientated approach has been adopted due to its legal culture and political history. The legal framework outlining powers and duties of Criminal Justice Social Work is the Social Work Scotland Act 1968 (as amended). Section 27 of this Act outlines the duty by Local Authorities to provide specific Criminal Justice services (e.g. social background reports, supervision of offenders on an Order or Licence) in respect of central government funding however, it does not explain the objectives of these services or provide guidance on their exercise. Section 12 gives Local Authorities (LAs) discretion to provide additional services (e.g. victims) as part of the general responsibility to promote social welfare. Probation or offender services became the responsibility of the Local Authority Social Work Departments in 1968 and had a general duty to promote social welfare in their locality (S12, Social Work (Scotland) Act 1968). This was due to the Kilbrandon Committee (Kilbrandon, 1964) being appointed to investigate increasing juvenile crime. The Kilbrandon Report recommended a new approach to childrens services based on the needs of children and families and those who offend should be treated the same as those children requiring care and protection. Kilbrandon also suggested diversion and early voluntary intervention as crime prevention and one department for children and adults. This merge of work with adult offenders was pivotal in recognising work with offenders as having a welfare component admittedly with a level of control. Although the Kilbrandon philosophy followed trends of the time which advocated rehabilitation and treatment of offenders and an awareness of the social causes of c rime, this is still highly relevant to todays practice. From the 1980s onwards Criminal Justice in Scotland has undergone major legislative and policy change due to successive governments. As there was concern for public protection and community disposal effectiveness in 1991, 100 per cent central government funding was introduced and the National Objectives and Standards were published which set out core objectives, service provision and guidance on their delivery (Social Work Group, 1991). This resulted in the government committing to Social Work delivering this role. This policy arrangement outlined by Rifkind in 1989 has survived changes in political administration although, it has been suggested that devolution has caused a sudden and dramatic politicisation of Criminal Justice issues and could undermine the welfare tradition (McNeill and Batchelor, 2004: Croal, 2005). Social Work with offenders should aim to address and reduce offending behaviour. Whilst the law provides a framework for practice, effective work with offenders requires Social Work skills such as communication, therapeutic relationships in supervision, assessment and risk management. The task is therefore, varied and complex as Social Workers have the power to control the individuals who are referred via the Courts and enforce any Court Orders but must also work with an offender in a holistic, inclusive way to have a positive impact on their offending behaviour and this can be through support and assistance in relation to personal and social problems but also the individual taking responsibility for their actions. Effective and ethical practice is therefore, about considering and managing the needs and rights of the Courts, the general public, victims and offenders. Although Social Workers have statutory duties and powers to interfere in peoples lives this is not always welcome but is necessary in promoting public safety. Under the Scottish Social Work Services Council (SSSC) Code of Practice Social Workers have an obligation to uphold public trust and confidence and the Criminal Justice Authorities (CJAs) are required by Scottish Executive guidance to develop a strategy to address this (Scottish Executive, 2006b). This strategy includes both offenders and their families and Social Workers should engage these individuals and recognise their views in the development of services. Both Criminal Law and Social Work recognise the autonomy of individuals choices on how they lead their lives and with this capacity is criminal responsibility. Those of which who lack capacity (e.g. children and the mentally disordered) are not culpable in the eyes of the law and may be treated differently. It is therefore recognised that criminal behaviour is not just a choice but may be about social circumstances to which they have minimal control. Social Workers should assist in allowing individuals to improve their capacity for making choices together with consequences to their actions (ADSW, 1996a). Although Social Workers are obliged to protect the rights and interests of service users there is a belief amongst the general public that they have forfeited these rights when they have offended. All Criminal Justice agencies must comply with the Human Rights Act 1988 which incorporates into domestic law the fundamental rights set out in the European Convention of Human Rights (ECHR). Public Authorities are required to respect all of the provisions however, the two articles with particular relevance to Criminal Law and Social Work are the right to liberty and security (Article 5. ECHR) and the right to a fair trial (Article 6, ECHR). However, the state can impose restrictions on those who breach criminal law or are a threat to public safety as long as the detention is authorised by law and there is a balance between the individual, their victims and the general public. The Social Worker must assess this balance through rigorous assessment and analysis of risk. The Social Work role r equires respect to offenders as individuals and ensure that the offenders ability and right to function as a member of society is not impaired to a greater extent than is necessary in the interests of justice (ADSW, 1996a). Criminal Justice Social Work services are delivered in partnership with various statutory and non-statutory agencies and this can present challenges due to conflicting professional values and aims. The Management of Offenders etc. (Scotland) Act 2005 was introduced to improve joint working and co-ordinate the management of offenders especially in the transition from custody to community supervision and places a duty on Criminal Justice Authorities (CJAs) to have an information sharing process in order that relevant information is shared between agencies (s.3 (5)(g)) for improving offender and risk management. However, sensitive personal information must be handled carefully and be under the principles of the Data Protection Act 1988 and local agency protocols. Practitioners within Social Work must ensure that any information sharing decisions are fully explained and understood by the offender even when their consent to disclosure is not required. Organisations who deliver public services have general duties to eliminate unlawful discrimination and promote equality of opportunity on the grounds of race (Race Relations (Amendment) Act 2000), sex (Equality Act 2006), and disability (Disability Discrimination Act 2005). Individuals who are involved with Criminal Justice organisations are entitled to the protection of discrimination laws which relate to sex, race, disability, religious beliefs and sexual orientation, with exception to exercising judicial functions or carrying out Court orders. In these circumstances it may be within Article 14 of the ECHR which prevents to the right to liberty and security of the individual or the right to a fair trial being interfered with on a wide range of discriminatory grounds. Criminal Justice is still influenced by prejudicial and discriminatory views. Research has been carried out by both the Social Work and Prisons Inspectorate for Scotland (1998) which highlighted concerns about the treatment of female offenders in the Criminal Justice process. In addition to this, several inquiries in England and Wales in relation to racial discrimination by the police and prison services has subsequently raised public awareness (Macpherson, 1999; Keith, 2006). The Scottish Government has a duty to publish information of discrimination of any unlawful grounds (s.306 (1)(b) Criminal Procedure (Scotland) Act 1995) and therefore, all workers need to practice in an anti-discriminatory way. The law outlines the limits of Social Work intervention and knowledge of the law is essential to anti-oppressive practice. The only legitimacy for intervening in the life of the individual within the criminal justice process is the individuals offending behaviour†¦if individuals have social needs which require to be met but are not crime related or crime producing, or if the offence is not sufficiently serious to fall within the criteria of the twin-track approach, services should be offered, as far as possible, through voluntary provision†¦No-one should be drawn into the criminal justice processes in order to receive social work help (Moore and Whyte, 1998, p.24). Rehabilitative intervention is not just about helping; it imposes limitations on the rights of the individual who is subject to the intervention. Risk assessment and offence based practice is an ethical approach. It aims to ensure that the most intensive and potentially most intrusive services are focused on those service users who pose the greatest risk of causing harm to others (ADSW, 2003) and to prevent socially disadvantaged individuals being taken further into criminal justice control which can result in further social exclusion. Criminal Justice Social Workers must take note that the role involves work with disadvantaged social groups. Certain types of crimes and offenders often criminalise the young, deprived, unemployed and undereducated male with an experience of the care system and this is clear from Social Work and prison statistics (Croall, 2005; McAra and McVie, 2005). There is often a complex relationship between social exclusion and offending behaviour and often the Criminal Justice process displays existing injustices within society. It is important that issues in relation to class, age and social context should be recognised together with vulnerability to discrimination. The Social Workers role should be to address issues of social exclusion and empower individuals to lead law abiding lives by addressing their offending behaviour. Social Work can help offenders develop capacity to make informed choices by actively encouraging their participation in the supervision/change process and their engagement with improving their current social situation (McCulloch, 2005; McNeill, 2004). Assisting offenders to focus on their strengths as opposed to their risk and needs can have a positive impact as they learn to recognise the value in their own lives and respecting the value of others. The sentencing stage in the criminal justice process generates the majority of Criminal Justice Social Work through provision of information to the Court in the form of Social Enquiry Reports (SERs) and the administration of community disposals, with the exception of liberty orders (tagging). SERs have no legal basis but there is a statutory duty on criminal justice social work to provide reports to the Court for disposal of a case (s.27(1)(a) SWSA 1968. Reports provide the court with the information and advice they need in deciding on the most appropriate way to deal with offenders. They include information and advice about the feasibility of community based disposals, particularly those involving local authority supervision. In the case of every offender under 21 and any offender facing custody for the first time, the court must obtain information and advice about whether a community based disposal is available and appropriate. In the event of custody, the court requires advice abo ut the possible need for a Supervised Release order or Extended Sentence Supervision on release. (Scottish Executive, 2004d, para. 1.5) The Criminal Procedure (Scotland) Act 1995 sets out when the court can or must obtain an SER. Failure to request a report, where required by law, can result in a sentence being quashed on appeal. The Court is not obliged to follow recommendations or opinions in the SER however, Social workers can have a direct influence on the sentence passed. Preparing SERs demands a high standard of professional practice. It requires skilled interviewing, the ability to collect and assess information from different sources, and the art of writing a report which is dependable, constructive, impartial and brief (Social Work Services Inspectorate (SWSI), 1996, Foreword). The law imposes time limits in compiling reports. The Courts require a report within three weeks (s.201(3) (a) if an offender is remanded in custody and within four weeks if the offender is on bail (s.21(3)(b) of the 1995 Act). This means in practice that there are increased demands on a workers time that places increased pressure in the preparation of SERs especially if there are high numbers of worker absence due to leave or whether the worker knows the offender and their individual circumstances. Whilst conducting interviews the worker must ensure that the offender understands the purpose of the report, the relevance of questions (health, addiction issues, and personal relationships) and the limits to confidentiality of this information. Social workers must balance between an informed recommendation and an awareness of the severity of the offence. The report author should be impartial and not minimise the seriousness of the offence and its impact (NOS, Scottish Executive, 2004d, p ara 5.5) and phrases that imply moral judgements, label or stereotype offenders should not be used (para. 5.1). When compiling an SER workers are required to consider the suitability of disposals in relation to the risk posed by an offender and to target appropriate resources which are most appropriate and successful in addressing offending behaviour. Guidelines for the assessment and management of risk are outlined in the Management and Assessment of Risk in Social Work Services (SWSI, 2000) and there are also additional risk assessment frameworks which specifically relate to serious violent and sex offenders. In Criminal Justice the focus has moved from risk of custody to risk of reoffending and risk of harm. Risk assessment is complex and there has been a shift from concern for the offender and their needs to concern about public safety and the offender being a potential source of risk to others. Although the legislation is not explicit about offending behaviour, National Standards state that SERs should provide information and advice which will help the Court decide the available sentencin g options†¦by assessing the risk of reoffending, and†¦the possible harm to others. This requires an investigation of offending behaviour and of the offenders circumstances, attitudes and motivation to change (Scottish Executive, 2004d, 1.6). Risk is defined by Kemshall (1996) as the probability of a future negative or harmful event and assessment of risk includes: the likliehood of an event occurring, who is likely to be at risk, the nature of the harm which they might be exposed and the impact and consequences of the harmful event. Risk assessment has changed over the years and prior to the introduction of risk assessment tools workers relied on clinical methods or professional judgement which was based on an offenders history. These methods were criticised for being too subjective, inaccurate, open to worker bias and dependent on information given by the offender. In the 1990s workers moved towards objective and empirically based risk assessment tools (actuarial) to support their assessment. Actuarial risk assessment tools rely on static (historical) risk factors together with dynamic (criminogenic) risk factors and to assess the risk of reoffending. The static factors (which cannot change) take into account gender, age at first conviction, number of previous offences and custodial experiences, school progress, previous employment and personal history. The criminogenic factors (focus on current areas) include current employment, personal relationships, peer associates, use of time, substance use, mental health and attitudes and behaviour. All of these factors impact on the risk of reoffending (Bonta, 1996). The most widely used assessment tool, The Level of Service Inventory Revised (LSI-R) devised by Andrews and Bonta (1995) incorporates both static and dynamic factors. However, it does not assess risk of harm and this shows that both actuarial and clinical risk assessments are crucial for an effective and comprehensive risk assessment. Clinical methods combine knowledge of the offenders personality, habits lifestyle and an analysis of the circumstances of the offending behaviour and are therefore, the most appropriate assessme nt tool at identifying those who are likely to cause serious harm. Although more time consuming and require more in-depth analysis of both the offender and the offence risk is assessed on predispositions, motivation towards certain behaviours and triggers that may contribute to harmful behaviour. Actuarial tools are not totally accurate (Kemshall, 1996) and although this is improved upon through use of clinical methods in decision making, professional judgement is also crucial. Social workers must be aware that social disadvantage plays a part and this can contribute to a higher assessment of risk and need and to be cautious about the total reliability of these factors when making recommendations that may affect an offenders liberty. Risk assessment and intervention or supervision should be informed by valid, reliable and ongoing assessment and Social Workers should familiarise themselves with research emerging in this area and the many assessment tools and change programmes available (Levy et.al., 2002). To support change Social Workers have to not just think about what work is done with the offender but how that work is done. Offenders under supervision have very high levels of need. Moreover, although most offenders have many needs in common, there are also significant variations that necessitate the thoughtful tailoring of individual interventions if the effectiveness of practice is to be maximised. In delivering effective practice, the accumulated weight of evidence†¦drives us towards recognition that practice skills in general and relationship skills in particular are at least as critical in reducing re-offending as programme content (McNeill et al., 2005, p.5). This recent review of core skills required for effective Criminal Justice Social Work practice raises challenges in practising ethically and effectively but when applied critically and reflectively this could achieve positive outcomes that are in the interest of the public, victims and offenders. Although the law is crucial in framing Social Work practice in the Criminal Justice process it is equally important that Social Work skills and values are central to effective interventions as the role is both demanding and rewarding. Crime has become increasingly prominent both in the public and political agenda and therefore, Social Work has become more prominent and complex. Social Workers have a professional responsibility towards victims, the Court, community and offenders. To fulfil this role effectively, Social Workers must have a clear, confident understanding of their role, the legislative and policy context and a commitment to increasing and developing knowledge, skills and values required for effective and ethical practice.

Issues with Revenue Recognition Within the Software Industry

Issues With Revenue Recognition within the Software Industry The Isoft Example Financial Controller-SoftWarehouse Ltd This report has been prepared for the Board of Directors of SoftWarehouse Ltd for elucidation about the contentious issues that have given rise to the publication of the article concerning Isoft’s issues with revenue recognition. Finally, it will also assess whether or not these issues are likely to affect SoftWarehouse Ltd. TABLE OF CONTENTS Executive Summary:3 Introduction:5Part 1- Examining the Isoft Ltd example:5 PART 2 – The issues faced by software companies in relation to revenue recognition:6 Part 3- Issues raised that may impact SoftWarehouse Ltd:7 Part 4 – Future changes in revenue recognition standard:8 Conclusion:9 Reference List:10 Executive Summary: This report has been prepared for the Board of Directors of SoftWarehouse Ltd for elucidation about the contentious issues that have given rise to the publication of the article concernin g Isoft’s issues with revenue recognition.Finally, it will also assess whether or not these issues are likely to affect SoftWarehouse Ltd. In January 2006, Isoft, a Manchester based supplier of software applications for the healthcare sector, announced that its profit would be below market expectations due to a required change in its accounting policy for revenue recognition. Isoft was forced to reverse revenue of approximately ? 70m in 2005 and ? 55m in 2004 – when Deloitte found that Isoft was recognizing revenue sooner than it should have been.The underlying principle of Isoft’s historic revenue recognition policy had been that the value of the product licenses was recognised at the time of delivery, while the value of support and servicers was recognised as they were performed. Moreover, the value of licences was identifiable and separable form the implementation and support services provided. This is not aligned with what the AASB Revenue states. Consequent ly, Isoft engaged in controversial accounting practices. The company recognised revenue at the start of long-term contracts instead of recognising revenue over the life of the contract.Isoft was recognising revenues from contracts even though actual payments for some projects were due over an extended period (for example: one project it recognized revenue even though actual payments were to be paid over a two-year period). The accounting practice of recognising revenue in this method lead to an overstatement of its income, and therefore had the effect of misleading the stock market and Isoft’s overall credibility. After realigning its revenues to the current period (in 2006) to reflect a fair value of its performance, 40% was taken off its share values and the company was forced to lay off 10% of its staff.Isoft adopted a new revenue recognition policy, which more appropriately reflects the changing nature of the business as the group is involved with more complex and long-te rm product supply projects. In the new policy, licence revenues will be recognised over the same period as the implementation of revenues, which may range from a few months to a number of years from contract signature. This will increase visibility and predictability of earnings. At SoftWarehouse Ltd, our contracts with our customers involve the sale of customised software as well as its implementation and maintenance services.We recognise revenue in accordance to AASB 118. The revenue therefore, is recognised over the length of the contract. Due to the fact that our selling prices include an identifiable amount for the subsequent services, that amount is deferred and recognised as revenue over the period during which the service is performed. We recognise revenue by reference to the stage of completion of the transaction at the end of the reporting period. Therefore, I am confident that we will not encounter similar issues, which were faced by Isoft.However, due to the lack of guid ance from the IFRS and GAAP standards on revenue recognition, it is foreseeable that interpretations could become misguided or unaligned with these standards in the future. The issues raised by Isoft elucidate the importance of recording an accurate picture of its earnings. The joint project of the FASB and the IASB is trying to converge the two sets of standards and offer a single revenue recognition model that can be applied consistently to various transactions – which would address these issues of lack of guidance.Introduction: In January 2006, Isoft Ltd, a Manchester based supplier of software applications for the healthcare sector, announced that its profit would be below market expectations due to a change in its accounting policy for revenue recognition, when it announced its results for the year ended April 2006. This situation is not unusual within the software industry and reflects the issues that software companies face when it comes to accounting for revenues.As t he financial controller of SoftWarehouse Ltd, my goal is to clarify and explain the main issues faced by Isoft Ltd; the consequences of those issues on the business and finally; to determine if those practices could also impact the financial reporting within SoftWarehouse Ltd. Part 1- Examining the Isoft Ltd example: The underlying principle of Isoft Ltd’s historic revenue recognition policy had been that the value of product licences was recognised at the time of delivery, while the value of support and services was recognised as they were performed (Isoft 2006).Moreover, under this policy, the value of licences was identifiable and separable from the implementation and support services provided (Isoft 2006). AASB 118- Revenue (AASB 2010), gives some guidance on how to recognise revenue: â€Å"When the selling price of a product includes an identifiable amount for subsequent servicing, that amount is deferred and recognised as revenue over the period, which the service is p erformed. AASB (2010) illustrates that statement by giving an example which can be applied to Isoft Ltd’s situation: â€Å"When the selling price of a product includes an identifiable amount for subsequent services (for example, after sales support and product enhancement on the sale of software), that amount is deferred and recognised as revenue over the period during which the service is performed. The amount deferred is that which will cover the expected costs of the services under the agreement, together with a reasonable profit on those services. † Therefore, it seems that Isoft Ltd’s traditional policy is acceptable under AASB 118- Revenue.Isoft Ltd had to change its revenue recognition after Deloitte had found that some revenues had been recognised earlier than they should have been (Stafford 2006), which lead to an overstatement of its income and therefore had the effect of misleading the stock market (Griffiths and Bowers 2006), and thus affect Isoftâ⠂¬â„¢s credibility. When the company was obliged to realign its revenues to the current period in 2006 to reflect a fair value of its performance, its revenues got wiped out and it knocked 40% off its share values. The company also announced that at 10% of its staff would be laid off (Meyer 2006).Under Isoft Ltd’s new revenue recognition policy, licence revenues will be recognised over the same period as implementation revenues, which may range from a few months to a number of years from contract signature, and over the full duration of the contract in the case of managed services (Isoft Ltd 2006). The group stated that a change of accounting policy for revenue recognition is needed to more appropriately reflect the changing nature of the business as the group is involved with more complex and long-term product supply projects (Isoft Ltd 2006).Isoft Ltd also mentioned that its new revenue recognition policy would increase visibility and predictability of earnings (RNS 2006). PART 2 – The issues faced by software companies in relation to revenue recognition: Isoft Ltd was accused of being engaged in controversial accounting practices. The main issue with Isoft Ltd’s accounting practices is that it was recognising revenue sooner than it should have been. The company recognised revenue at the start of long-term contracts instead of recognising revenue over the life of the contract (Moulds 2006).Indeed, during the year 2004-2005, Isoft Ltd accounted in full for the revenue raised as part of long-term contracts at the time of receiving part prepayments. Analysts had found that Isoft Ltd, the main software supplier for the NHS’s ? 6. 2bn IT project, was recognising revenues from contracts even though actual payments for projects were only due over two years time (Neveling 2006). For the year ending April 2004, Isoft Ltd recognised ? 30m of payments from Accenture and CSC who were implementing the NHS’s technology overhaul (UK Parli ament 2007).One of the main issues in accounting is about revenue recognition, especially in our IT industry. As KPMG (2009) stated, IFRS does not provide any specific guidance on revenue recognition for software related transactions. The IFRS standard and the Australian GAAP standard on revenue recognition lack guidance when a transaction involves both a good and services related to that good (IASB 2008) – which is often the case for software companies. The difficulty for software companies resides in the fact that due to this vagueness, it is hard to distinguish the revenue from the software and the revenue from the services offered.As Stafford (2006) mentioned, Isoft Ltd is not the first software company to have had issues with revenue recognition. Part 3- Issues raised that may impact SoftWarehouse Ltd: At Softwarehouse Ltd, we are providing customised software to our customers in the mining industry. Our contracts with our customers involve the sale of customised softwar e as well as its implementation and maintenance services. We recognise revenue according to AASB 118, which we previously mentioned in detail in part 1.AASB (2010) adds an interesting point for guidance: â€Å"fees from the development of customised software are recognised as revenue by reference to the stage of completion of the development, including completion of services provided for post delivery service support. † The revenue is therefore, recognised over the length of the contract. Due to the fact that our selling prices include an identifiable amount for the subsequent services we deliver, that amount is deferred and recognised as revenue over the period during which the service is performed.We recognise revenue by reference to the stage of completion of the transaction at the end of the reporting period. We are confident that we will not encounter a similar situation than the one Isoft Ltd went through. However, I have to admit that the AASB is not giving clear guida nce regarding revenue recognition, which leaves us with our own interpretation. Due to this lack of guidance, it could be foreseeable that our interpretation could become misguided or unaligned with the AASB. We should always be aware that even though our policy is acceptable under the Australian GAAP, it doesn’t mean that we are protected from making mistakes.Indeed, Isoft Ltd’s traditional policy was acceptable under the Australian GAAP. However, as their contracts changed, Isoft Ltd did not update its policy, which led to misalignment. At Softwarehouse Ltd, we have to bear in mind that if the type of contracts or transactions that we offer change, then we will have to update our policy to accurately reflect our financial position. Ultimately, we must ensure that we do not recognise revenue too early and overstate our income. Part 4 – Future changes in revenue recognition standard:We are still keeping a close eye on the project regarding the new revenue recogn ition model: the Contract- based revenue recognition model. This is a joint project of the FASB and the IASB whose goal is to converge the two sets of standards (Henry & Holzmann 2009) and to offer single revenue recognition model that can be applied consistently to various transactions (IASB 2008). If adopted the proposed standard will replace existing standards AASB 118- Revenue. The core principle of this model is that an entity would recognise revenue from contracts with customers when it transfers promised goods or services to the customer.The amount of revenue recognised would be the amount of consideration promised by the customer in exchange for the transferred goods or services (RSM Bird Cameron 2011). Under this new revenue recognition model, it is stated that the â€Å"entity should recognise revenue when its net position in a contract with a customer increases as a result of satisfying a performance obligation. An entity satisfies a performance obligation when it transf ers goods and services to a customer. † (IFRS 2008). The last exposure draft (IFRS 2011) indicates â€Å"if a romised good or service is not distinct, an entity would combine that good or service with other promised goods or services until the entity identifies a bundle of goods or services that is distinct. Therefore, the entity would account for the bundle as a single performance obligation†. The revenue for that performance obligation would then be recognised over time by selecting an appropriate measure of progress towards complete satisfaction of the performance obligation (IFRS 2011). Conclusion: One of the main issues in accounting concerns revenue recognition, especially within the software/IT industry.The IFRS and the Australian GAAP standards on revenue recognition lack guidance when it comes to multiple element transactions. Due to this lack of guidance, it is foreseeable that interpretations could become misguided or unaligned with the IFRS or Australian GAA P standards. The issues raised by Isoft Ltd, elucidate the importance of recording an accurate picture of its earnings. Indeed, Isoft had to change its revenue recognition after it was exposed that some revenues had been recognised earlier than they should have been, which lead to an overstatement of its income and therefore had the effect of misleading the stock market.The joint project of the FASB and the IASB is trying to address these issues of lack of guidance. Reference List: Australian Accounting Standards Board 2010, AASB 118 Revenue. Available from: www. aasb. gov. au. [20 March 2012]. Griffiths, I & Bowers, S 2006, ‘Revealed: Isoft’s U-turn on accounts problems’, The Guardian 2 November. Available from: . [8 April 2012]. Henry, E & Holzmann, OJ 2009, ‘Contract-Based Revenue Recognition’, The Journal of Corporate Accounting & Finance, pp. 77-81. Available from: Proquest [28 March 2011].House of Commons, Committee of Public Accounts 2007, Dep artment of Health: the national programme for IT in the NHS, The Stationary Office, London. International Accounting Standards Board 2008, Discussion Paper Preliminary views on revenue recognition in contracts with customers. Available from: . [20 March 2012]. IFRS 2011, Exposure draft revenue from contracts with customers. Available from: . [5 April 2012]. KPMG 2009, Impact of IFRS on the Information Technology and Business Process Outsourcing Industries. Available from: < https://www. in. kpmg. com/securedata/ifrs_Institute/Files/IFRS_IT. df>. [ 10 April 2012]. Meyer, D 2006, ‘NHS IT timescale questioned as Isoft CEO resigns’, Zdnet 15 June. Available from: . [7 April 2012]. Moulds, J 2006, ‘Isoft directors and ex- auditors face questioning in new inquiry’, The Telegraph 26 October 2006. Available from: . [5 April 2012]. Neveling, N 2006, ‘What’s going on at Isoft’, Financial Director 31 August 2006. Available from: . [7 April 2012]. R NS 2006, Isoft Change in Accounting Policy. Available from: . [5 April 2012]. RSM Bird Cameron Chartered Accountants, 2011, Revenue Recognition- New and Revised Proposal, Available from: http://www. rsmi. com. au/rsbcwr/_assets/main/lib90034/111220_financial%20insight_revenue%20recognition%20web. pdf>. [28 March 2012]. Stafford, P 2006, ‘Revenue Recognition is Isoft’s Curse’, Financial Times 9 August. Available from: http://www. ft. com. [5 April 2012]. Uk Parliament 2007, Memorandum submitted by Ian Griffiths and Simon Bowers. Available from: . [8 April 2012].