Conclusion: Hotel and Customer Loyalty

Recommendations According to my research, brand image as direct affect customer loyalty. As a five-star hotel have a good brand image is important for customer loyalty and long-term business. Brand image also affect customer loyalty through use customer satisfaction as the medium. If you are selling to people who are willing to pay a premium price for choose your hotel, you have to have a quality in you brand. Without a hotel brand image which in some way you will get the wrong customers or in the extreme case, no customer and this will lead to you making no money and therefore no profits.After my research have clearly relationship between hotel brand image and customer loyalty. Here I will give some recommendations to hotel. The way to improve hotel brand image Hotel should pay more attention to customer’s perceived value as they would like to get affordable price, quality service for the product and service they pay for. To attract more customers, hotel can have regular VIP or member customer’s appreciation activity. Hotel also can have advertising campaigns with a consistent theme. Brand image is not fixed in customer’s heart.It is changed every times, such as this time stay in this hotel have new feeling of brand image take over before brand image in customer’s heart. Thus, it still has some ways to improve hotel brand image. 1, First impressions which hotel give customer is important. The hotel has prominent logo with fresh color and sample design. When customers fist time see that can easy to memories. As simply speaking, human nature dictate that people will often substantiate their first decision or impression by focusing on the positives and even overriding or blocking out any negative points.Hotel needs customer fist time to confirm their brand image. Hotel brand image should be based on what their customer expects. Hotel brand shout speak to their market in a way that they like to be spoken to. Hotel need to define their b rand fonts, color, and logo shape appears. For example the Shangri-la hotel, they said that Our ‘S' logo, which resembles uniquely Asian architectural forms, suggests majestic mountains reflected in the waters of a tranquil lake†. All these little things together will create a highly successful brand image for a five-star hotel. . Brand values are very important to improve a brand image. Creating a predefined set of values is extremely important in getting hotel brand to work. Decide which values apply first and foremost to hotel business. For Shangri-la hotel, they give the slogan is â€Å"a luxurious sanctuary for the discerning traveler†. For this sentence, not only give a promise to their customer, but also as a standard for hotel staffs. These also can instantly be able to convey to your clients how hotel operate. It will be a useful way for hotel to improve their brand image. 3.The aim to highlight the benefit such hotel can provide quality service to custom er and put it on the forefront of any marketing. This is what they’re most interested in. How will spending money with hotel benefit. According to research data analysis shows that customer think the most importance element when they choose a five-star hotels is product quality. Then hotel should highlight their quality at any marketing activity and advertisement. This means that hotel have set out why customers should choose your hotel and therefore why customers shout pay your price. 4. Hotel can share their business growing with their customer.They can put the hotel growing history in their web side. The time will come where hotel business grows to a size where hotel brand image no longer accurately reflects and how much customer have stayed in this hotel, how long time the brand have created. At this point it’s worth looking at re-branding. It can get customer approved. Let customer feel that he joins the hotel growing and feel kind with your hotel brand image. 5. Differentiate yourself from your competitors. Nowadays have many different five-star hotel brand image. How to let customer can memories your hotel brand?Everything from the vocabulary your use to the tone of your advertisements and the color and shape of your logo should be distinctly yours. The customer can easy find the shining point from your brand and live a deep impression in their heart. Your hotel brand image can give the different feeling to customers. Therefore, in order to create a successful brand, marketing managers should be more devoted on building brand image, customers’ satisfaction and customer loyalty as the most important parts of branding strategy. By strengthening and maintaining the brand images will hopefully position the brand positively in the customer mind.The target market of Five-stat hotel From research, the majority of customers are middle age and the purpose is for business or leisure. It also shows a high personal income to support five-star h otel consumption. Thus, hotel should pay more attention to male, middle age customers who are 40-49 years old, and consumers who have a diploma or degree and who and high personal income for increasing market share. Look at the guest database and define your target market and desired amenities. Developing a business plan for an existing business or conducting a feasibility study for a new venture requires a through analysis of market conditions.The correct target market is importance for success a hotel business. We can know that hotel need to focus their target market at middle age group people. List the business goals for your hotel. For these group customers, hotel need to know what is they pay attention to when they stay in a hotel. It is advisable to improve hotel meeting facilities, room facilities and quality service. Making pointed references plan for business and leisure and give many meeting or leisure package to customers. Improve customer loyaltyAccording to the research data analysis, brand image and customer satisfaction affect customer loyalty. As a hotel, improve customer loyalty from these two aspects. From literature review and analysis we understand that customer loyalty is important for a hotel operation and market. First of all, to improve customer loyalty need to focus on brand image. A good brand image is conducive to get more customer loyalty. Hotel finds the correct way to improve brand image, therefore the customer loyalty will increase. The customer loyalty is directly proportional to how good brand image in customer’s mind.On the other hand, is having customer satisfaction. To get customer satisfaction, hotel should provide good service, high quality facilities to let customer feel is worthy of expense their money in your hotel. Hotel also can do some regular customer research to get fresh feedback information about customer satisfaction and can timely find problem and vulnerabilities then solve it. Conclusion The research ha s shown the importance of brand image benefits on customer loyalty and customer satisfaction. The finding supports H1, the five-star hotel brand image is a direct path.For H2, brand image is also a factor that significantly affects the customer satisfaction then finally effect customer loyalty in five-star hotel. For H3, the positive hotel image increase customer loyalty in five-star hotel. Based on my research results, hotel brand image is as a determinant of customer loyalty in five-star hotels. The hotel brand image also affects customer satisfaction and customer satisfaction has strong impact on customer loyalty. With regard to satisfaction and loyalty, it is important for five-star hotels to measure customer’s satisfaction in order to analyze their product or service image performance.Hotel satisfied customers are willing to recommend their branded hotel product and service to others as well as having the intention to purchase their product and services in the future. Th e research findings of this study showed that hotel brand image plays the most important role in creating and maintaining customer loyalty in five-star hotel industry markets. As a five-star hotel have to specifically focus on these factors in order to build a long-term and mutually profitability relationship with customers. Hotel also needs to create loyalty as competitive advantages in the market.To identification of five-star hotel brand image benefits of their branded product and service will help to establish effective marketing strategies. Marketing managers should consider the roles of hotel brand image in creating customer loyalty. The brand image target in hotel business is the target customers of the brand. Nowadays, the customer oriented marketing theory requires an enterprise to take customer satisfaction into account when making decisions and establishing brand image. Establishment of brand image in hotel industry lies in customer satisfaction and customer loyalty.Hotel need to improve internalize the value of brand image. Establishment of brand image in hotel industry is to firmly establish a brand image basis. Therefore, when the core value of brand image spreads to customer will the brand image in the hotel business is clearly established in the bran of the customer. This research endeavored to help hotel marketing practitioners better understand the key drivers. Creating and maintain customer loyalty in a highly competitive market. The important point of brand image in hotel industry is the customer benefit brought by brand.When the brand positive hotel brand image was aggressively improved, the hotel business would be able to in maintain their current customers and loyalty. Truly loyal customers are manifestly satisfied. With the five-star hotel have a positive image towards the hotel. Therefore, hotel should always strive to ensure that their customers are very satisfied and improve their hotel brand image to get more customer loyalty. The s econd of limitations of my research is that data quality can be compromised via a number of potential routes, such as cultural and other type of bias.We all have biases, whether we are conscience of them or not. Bias is when a place, things or person is viewed or shown in a consistently inaccurate way. It is usually negative, though one can have a positive bias as well. During my research, different people have different opinion about brand image and customer loyalty. So, it must be acknowledge that is a kind of limitation in my research. The sample was collected from a group of consumers in certain area Malaysia. Future research need to extend to diversified samples in order to ensure the full applicability to other settings in this model.Future research In future I plan to continue to work on analysis about marketing; research could use a different design to examine the causal relationships posited by the theories, such as relationship quality or marketing mix which is 4Ps to expl ore other antecedents on hotel industry customer loyalty. It also continues my research will be conducted in other industry, such as transport industry, club med industry or casino industry. In addition, for my future research plan can focus other different countries or different global regions. It till can focus on a limitative group person.

Edward Weston

Edward Weston was one of the biggest figures of twentieth-century photography and one of the most influential. This essay is will Weston brilliance in creating beautiful and neutral views of patterns and ordinary shapes, made him internationally acknowledged (Travis 2001, p. 63). Travis (2001) claimed that over the years Edward Weston style had changed and he developed an ability to make his own life experiences into the fascinating subjects of his art.However, in earlier days, that transformation of Weston works had been obscure to most scholars and enthusiasts because it was very elusive and his main subject taters were still mostly naked human forms and objects from the natural surroundings. He had begun to show hints of moods in his photography. Some viewers found his photographs of tide-pool rocks and cypress trees as painful, saddening. They took the tone of the peaceful ocean after a storm as depressive imagery. A higher level of compositional techniques was starting to show i n Weston work from 1939 to 1940.Masculine curves and feminine components, signs of living and dead, and a contrast of light and shadow in a single frame, embellished the photographs. Nevertheless, as Weston grew past his technical skills, he made images hat held more philosophical meanings and a bigger range of understandings. Some may think that his photographs from 1944 to 1948 reflect very thoughtful and more melancholy atmospheric images, possibly because of the conflicts of his divorce, his four sons' entry into the military and the beginning of his Parkinson disease at that time. The series of landscapes he shot at Point Lobos in 1938 (Fig. ) undeniably mirrored Weston personal life more than any he had produced before (Travis 2001, p. 63). Meadow (1978, p. 55) suggested that, In Weston bibliographic works there was hidden interaction between model and the photographer. Weston made his photographs when his subject emotionally stimulates him. Weston (1939) wrote, â€Å"l am a realist, but not a literalism †¦ â€Å". Weston nude photographs were wonderful because there were trace of the interaction between Weston and his subjects. It is possible that what we see, what we respond to, is almost like the conversation between photographer and his subject.Although, Weston perspective on what he was doing at the time was different. Truth was the only thing he wanted to demonstrate through his work (Meadow 1978, p. 55). Meadow (1978, p. 1) also stated Weston nude works had a spiritual implications to it. It was a very American way of thinking: that nudity was considered good for the body and also for the soul. However. Weston was a true formalist who visualized his prints meticulously. He reduced any chance of movement, alteration or accident during the process of the photo-shoot (Shelley 1976, p. 127).Weston nude photographs are often shown as close-up shots of partial areas separated from the background, instead of being focused on entire objects upfront . There was no inner interpretation in favor of simple aesthetics of the presentation of the flesh. Weston has written in his Daybooks claiming that his creative work, his private life was separate. The diaries include many of his comments revealing frustrations with his momentary type of impressions and feelings (Shelley 1976, p. 127). Many of the images he produced during asses present the same features as the piece he made in 1942 (Fig. ) a naked female figure wearing nothing but a gas mask, leaned against the sofa, her body facing toward the camera. A spacious but old couch is repeating the verticals and the horizontals, and its also filling most of the whole picture.

Jack Kerouac’s on the Road †a Biography Essay

On the Road was published in 1957 by Viking Press. Apart from criticism by traditional conservatives, Jack Kerouac’s novel gained huge popularity with a younger generation of rebels (point to Sam’s pencilcase). Commonly viewed as an autobiography combined with a biography of Neal Cassady, it is considered a testament to the Beat legend. Fascinated by the myth of the King of the Beatniks, I examined the authenticity of On the Road and found several issues: the method in which it was written, spontaneous prose; lack of primary sources; and the author’s intention. Jean Louis Lebris de Kerouac was born on the 12 March 1922 in Lowell, Massachusetts. He gained a football scholarship to Columbia University in New York, where he met Allen Ginsberg and William S. Burroughs, who together form the three literary musketeers of the Beat Generation. The Beat Gen were a stalwart literary movement active during the 50s, whose iconoclastic texts dissented formalist constriction of expression, experimentation and individualism, and viewed post-war prosperity, and materialism as antithetical to social equality. Their works pushed the boundaries of censorship, including underground elements sinister to the establishment such as homosexuality, drugs, bop jazz, impulsive desire, preference for marginalised cultures, like Buddhist and Native American, and unconformity to the typically American dream of white picket fence within which your three cherub children can safely frolic. The traditional conservatives called it unrefined and anti-intellectual, and politicians labelled aspects of the Beat Gen psyche as Communist. The popularity and resonance Beat Gen lit had with the youth rebellion generation made it a prominently influential movement in American literature. The Beat Gen members, being life long friends, shared these views and were inspired by figures of the counterculture, in the case of On the Road, Neal Cassady, who was the Beat beliefs personified, â€Å"the holy con-man with the shining mind† (p11). On the Road is about Sal Paradise, an amateur writer struggling with inspiration when he is introduced to Dean Moriarty, a walking legend, the epitome of a Beat man. The novel marks distinct stages of Sal’s growth and development, and his relationship with Dean as he â€Å"shambled after as I’ve been doing†¦ † Narrated by Sal, he meets and travels with other characters, bumming and hitchhiking across America. Kerouac developed spontaneous prose, inspired by improvisation in jazz and passionate excitement, its highly confessional, immediate, producing a raw, liberal and intense stream of consciousness, establishing spiritual and personal connections with the narrator. This convinces the reader of a high degree of honesty and vulnerability, and authenticity. Also, there’s an infamous story that adds to the legend of Kerouac and On the Road: the manuscript was typed in 2 weeks fuelled by coffee and Benzedrine, on a seriously lengthy scroll, of teletype paper taped together so that changing the roll wouldn’t disrupt his writing. Tim Hunt wrote in Kerouac’s Crooked Road that Kerouac â€Å"hoped that drafting†¦ Although it’s important that there is a high connection between the writer and the reader, it’s also important to note that this sort of spontaneity compromises the detail and accuracy of Sal’s accounts, which brings into questions the subtleties and chronology of small-scale action. Also, his emotional investment makes his narration highly opinionated and being so influenced by Cassady as to travel across the country, Kerouac’s opinions transferred into Sal the persona are influenced heavil y by Dean. The authenticity and honesty that spontaneous prose conceptualises is undermined by the deliberation and large revision of the manuscript. The published edition was the fourth, and he had been working on On the Road for 2 and a half years, within which he was experimenting with his writing style. He loathed and complained when his editor, who he called a â€Å"crass idiot†, forced several revisions of contextually pornographic sections. In Essentials of spontaneous Prose, released in 1958, he claims that the conscious critical mind might censor richness of imagination. And I think richness of imagination is a euphemism for â€Å"high†, considering the evidence, fictional and factual, of drugs like Benzedrine and weed that reduce clarity of mind, but stimulate the inventive senses. The high levels of intimacy of the actions, events, dialogue and lives of the characters and their real life counterparts means that we cannot satisfactorily negate or authenticate a large amo unt of content, considering the verbose and opportunistic nature of the characters, in particular Dean, and the introverted thoughtfulness of Kerouac. For instance, after his time with Remi Bonceour, an old friend of Sal’s, he sees â€Å"the cutest little Mexican girl in slacks† and he says: â€Å"I wished I was on her bus. A pain stabbed my heart, as it did every time I saw a girl I loved who was going the opposite direction in this too-big world. † Then lo and behold, he gets on his bus to LA and there she is sitting alone, he befriends/propositions/seduces in the proper gentlemanly way of the 50s as you would a â€Å"strange girl†, offering her his jacket for a pillow. Terry and Sal spend fifteen days together, Sal experiencing the Mexican labourer’s life, and at the end, he leaves with an empty promise of New York together. The truthfulness of this encounter is intimate to Kerouac and the girl that is dubbed Terry†¦ if she even exists. On the bus from St Louis to Pittsburgh, days after his parting with Terry, he â€Å"made the acquaintance of a girl and we necked all the way to Indianapolis. She was nearsighted. † He had just described his parting with Terry with â€Å"love is a duel, and looked at each other for the last time. Still, we have dates that correlate with the chronology of On the Road, but this doesn’t really authenticate the text, because the majority of it is thoughts, words, actions, affairs of people and these are not things that would have been recorded by the public or the media or any historically interested people. The limit on primary sources thanks to the Kerouac estate closing most of his original manuscripts and letters, means that even his biographies are dependent on very little, written post-mortem and supplemented by his friends who were close to his work, like John Clellon Holmes and Allen Ginsberg. Still, other publications that overlap time periods with On the Road include Vanity of Duluoz and Visions of Cody. Visions of Cody was intended as a sequel and replacement of On the Road, and the obscure structure and style seeming dependent on pure recollection, contrasts with the narrative style of On the Road. Kerouac struggled with the rejection of his first novel, The Town and the City, so in order to appeal to more people and find success, On the Road’s surprisingly conventional narrative structure furthers it away from biography and autobiography. The separation of four different trips emphasises the stages of plot development. It has a protagonist, Dean, who solicits the narrator, Sal, throughout their time together on the road. In fact every part begins revolving around Dean. So it’s understandable to think of On the Road as a biography of Neal Cassady, however, it’s highly biased, considering the obvious love, admiration and dedication Dean’s disciple shows, which then means that the biography would undoubtedly contain bias, hyperbole, neglect, forgiveness, and judgement. There are also motifs and allusions to great American stories – influenced by writers such as Melville, Hemingway, Saroyan and Twain, he makes reference to their work: â€Å"here came a melancholy Armenian youth along the red box-cars, and just at that moment a locomotive howled, and I said to myself, Yes, yes, Saroyan’s town† (p78). He had even planned to write in a black man to draw stronger connections to Huckleberry Finn, but decided against it. This is evidence of thematic concern, deliberation and careful consideration, which further undermines the whole spontaneous prose thing. It might be because I’m an avid fan of Kerouac, I just think he’s beautiful and beautifully written, but I think that the mysteriousness of the veracity of On the Road contributes to the aura that has accumulated throughout its time, and doesn’t degrade it as a milestone in literature and America. I think the authenticity of On the Road shouldn’t be brought to light in the first place because it wasn’t meant to be a biography of anyone, and it should just be read to marvel at the wondrousness of words and their meanings, just like any literature, and I really recommend you read it Sam because it’s totally cliche but it changed my life.

Baroque Architecture Essay Example | Topics and Well Written Essays - 1500 words

Baroque Architecture - Essay Example The design of Sant’Ivo all Sapienza may look very easy to understand but the techniques used by following the rules of baroque architecture clearly made it technical. To start with, the designers and creators followed the existing palazzo to revamp and reintroduce the architectural techniques to the Church. The basis of architecture or the baroque techniques utilized Star of David or also known as the modern Jewish society symbol to undertake concealing. It should be noted that the design of the Sant’Ivo all Sapienza was carved and fully merged with the help of the hexagonal Star of David with faà §ade of the church. In addition, it can be well stated that the Church created an exemplary detail of lantern which was never used before in the baroque architecture. In simpler words, it can be said that the designer of the Sant’Ivo all Sapienza actually allowed the baroque architecture to take a roman stylistic in its grasp. It was for this reason that a corkscrew la ntern was used in the midst of the dome. The critics have claimed that the building of Sant’Ivo all Sapienza is a good example of rational design. Such claims were posed in order to define the complexity of the design which can only be noted on the paper. Apparently, the design of the building does not seem intricate. However, with the focus on the layered shapes, it becomes easy to understand that the focus has been kept on the clear structures and wider stances to make new variations. This makes it evident that baroque architecture allowed architects.

Criminal Justice (Probation and Parole) Essay Example | Topics and Well Written Essays - 500 words - 1

Criminal Justice (Probation and Parole) - Essay Example The social learning theory focuses on how behavior is learned from social experiences. Behavior is learned from one’s own social environment. An act of deviance becomes a norm if it is accepted by the society that the individual lives in. A norm becomes a norm when it is socially accepted. In rehabilitation, social learning is important. It is needed in order to re-establish the norms that the individual has to live with. The social learning theory explains that behavior can be learned according to modeling and reinforcement. Strong predictors of criminal behavior is said to be linked to parent-child interaction as it serves as the model behavior of an individual. If the social environment of an individual strongly suggests violence as a norm, then the behavior of the individual will tend towards acts of violence. Thus, in rehabilitation, criminals are presented proper norms of behavior through models and examples that are adherent to the norms of the society. Norms and accept ed social values are presented to the criminals through socialization. In a rehabilitation program, these individuals are immersed in an environment where the rules are strongly structured to represent the parent-child interaction and social environment that will nurture positive values and behavior. Examples of programs that have relied upon the social learning theory are group therapies and peer programs. With this, it is believed that criminal behavior will be eliminated from the individual’s system. Another important aspect of rehabilitation is behavior modification. Behavior modification has its similarities with the social learning theory. This aims to modify the behavior of the criminal to re-establish proper behavior rather than deviant behavior. Rehabilitation aims to cure the criminal behavior through different processes such as social learning and behavior modification. It aims to modify or transform the criminal behavior into proper behavior that will be beneficial for the

Foundations of finance Math Problem Example | Topics and Well Written Essays - 500 words

Foundations of finance - Math Problem Example The above table shows the steps used to generate the best alternative. Six 200 sq. meter area alternatives were chosen. Next the required â€Å"borders† (2 meters, 1.5 meters, 1 meter) were respectively deducted from each side of the alternatives. Next, the perimeter of the lawn perimeter was generated. The alternative with the biggest perimeter is the correct answer. As expected, alternative B generated the biggest lawn perimeter fence. Alternative B shows the correct length, â€Å"L†, should be 100 meters. Likewise, alternative B shows the correct width,† W†, should be 2 meters. The above tables 2 and 3 show the computations for the cable lengths needed for both the 6 meter tower and the 15 meter tower. To reduce total cost, the above table 3 shows that as the junction box should be placed in the middle of the two towers (ten meters width for each of the two towers), total cost =  £ 15.60 million. When the junction box is moved 1 meter to the left (Alternative C), the total cost increases to  £19.36 million. When the junction box is moved 1 meter to the right (Alternative B), the total cost increases to  £19.38 million. Alternative E and F shows as width of either tower is pegged at 1 meter, the total cost reaches more than  £ 21.00 million. Based on the above table on the total cost of the different alternatives, alternative A generated the minimum (lowest) total cost,  £16.50 million. To reiterate, the junction box should be strategically placed in the middle of the two towers in order to generate the minimum (lowest) total cost. The steps taken arrive at the above answer is shown in the excel file. The math formula, C2 = A2 + B2, was used to arrive at the required cable length of each tower (Wheater, 2012). The â€Å"C† variable represents the cable length of each cable. The â€Å"A† variable represents each tower’s height. The â€Å"B† variable represents each tower’s width. After getting the cable length, the cost of

Cameras make art less valuable Essay Example | Topics and Well Written Essays - 1750 words

Cameras make art less valuable - Essay Example nted images but people have started seeing it this way and for this reason Camera Art is becoming more popular and the painted art is becoming less valuable. It is easy to capture the same moment again but is it impossible to capture the same feeling again. With the introduction of camera art the audience is losing the general sense of imagination, a place that exists in real and can be seen by the naked eye. As compared to painted art which cannot be recreated, even if the same image is being reproduced by the same artist it will give another feel all together. The beauty of art is it explains the inner deep emotions of the painter, an image which might or might not exist in the real life, an imagination that might or might not create a meaning. The way we see things is interpretation of what we know or believe about it. From the image of sunset to the creation of the concept of heaven and hell, everything was assumed to be an imagination in the minds of the creator. Even if the sunset can be seen but the color and added creation was what made the painting an art. Art also evolved over time and when the definitions of the concepts changed the same was reflected onto canvas. We see a same person different and complete if we are in love with him, the feeling of love creates a perfect image because everyone wants to see a complete image of the person they fall for. The sight of camera art is limited to what we see in real life, they cannot create images that do not exist, they can create images that are special for one and ordinary for others, they can even create the feel of the place. They limit the imagination of the thinker and audience; they limit it because a person can use his five senses to actually see the place instead of thinking beyond. It isolates the thinking because it can only be thought of way it is projected; the click of the moment explains the essence of the picture taken. It is mechanically recreating of stimuli. When we see a painting we are

Assess the impact of the Iranian revolution on Middle Eastern politics PowerPoint Presentation

Assess the impact of the Iranian revolution on Middle Eastern politics - PowerPoint Presentation Example Thus, Islamic politics resulted in the regional political culture militarizing and creation of the region instability. Hence, activists with either religion or political agendas were fully convinced that they could use Islam as a strategy of winning (Cottam 1980). This implied that Islam could be employed as a means of radicalizing, politicizing, and mobilization of masses for the purposes of confronting Middle East authoritarian states. Consequently, neighbouring countries suffered instability of their political foundations, especially those with Shiite population, which include Iraq, Bahrain, Kuwait and Saudi. Iran revolution contributed to the emergence of bitter rivalries in the region of Israel. As such, Israel had to observe the activities of Iran, which influenced the policies that Israel adopted. Further, Iran was alienated from other countries, such as Saudi Arabia (Shahi 2009). Since the Middle East is a major source of oil, other governments expressed concerns and anxiety. These governments include the Britain and the United States of America among others. Moreover, the revolution had several events, which contributed towards the emergence of conflicts in the region. An example of this is the attack of Iraq by Iran. The Iranians play a significant role in enforcing their power status in the Middle East politics. As such, Iran supports Hezbollah and Syria. This support has had drastic effects in the region. For example, terrorists groups in Israel can be funded by the regime. The creation of Hezbollah in Lebanon resulted in the alteration of the Lebanese politics and the emergence of Israeli ambitions. This made Iran gain strength and influence, which made the West and East to always consider the nation in case of any Middle Eastern issues. Such depicted global geopolitics changes where there was a West-versus-East scenario in all areas with key players in different areas lining on different sides and having Iran within its circles. The

Investigating the use of enatomology in criminal investigations Essay

Investigating the use of enatomology in criminal investigations - Essay Example an insect’s development can be affected by a number of factors such as heat, water, fire etc. Also the time necessary before eggs are deposited will vary according to the species and may also be affected by the fact that groups are genetically and geographically different e.g. results in an English winter will be very different from those in a Florida swamp even if the species concerned is the same. Certain species of fly prefer urban, rather than rural environments, so for instance a body found invaded by such fly larvae in a rural situation may well mean that the person was killed in the city and the body subsequently dumped. Jerry Butler, an American forensic entomologist, reports that he uses mainly evidence from five species of flies, in his investigations. Taxonomy originally referred to the identifying and naming of living organisms, and the system of doing this in a scientific way was originally devised by Linnaeus though the system has been much expanded since . Butler claims that if particular flies are found and identified correctly and the ambient temperature is known then the time of death can be determined fairly exactly if the body is found quickly enough. The successful investigation may depend upon the correct analysis of material evidence found and in a case where a body has been undiscovered for some time this will include entomological evidence e.g. have fly eggs been laid and had time to hatch? In case II ( see appendix)the forensic entomologist was able to work backwards from the time that adult flies emerged in order to discover when the first eggs were laid. In Case I ( see appendix ) the instars were at stage 3 i.e they had at least 1517 accumulated degree hours. In the case of the child behind the stove the creatures were fully developed Knowing the times that takes may lead to being able to pinpoint the time the body was

My Virtual Child Reflection Essay Example | Topics and Well Written Essays - 1000 words

My Virtual Child Reflection - Essay Example My Virtual Child Reflection Genes and the environment account for the development of a human being. The two aspects are interrelated, and they affect both behavioral and physical maturation. The parent’s genes determine the limit of the child’s physical characteristics such as hair color and skin color, as well as behavioral traits. Bryan was no different, and his development was by large attributed to genetic factors. At the age of two, Bryan had some characteristics that were typical of me. Before enrolling him in a pre-school program, an early childhood specialist evaluated some of his cognitive and developmental skills. Bryan was hesitant in joining the group of children, but later integrated into the group very well. He would handle challenging tasks with ease, and his problem-solving skills were exemplary. He also gave attention to the tasks assigned by the instructor. These skills were typical to me as a parent. As stated in the personality quiz, I was not comfortable with working in groups of unfamiliar people but would enjoy with them later. I also had a strong focus on things I did and thought of them before execution. The behaviors are alike and can only be attributed to genetic factors. His first-grade report card also shows that Bryan demonstrates strength in mathematical problem solving, spatial understanding, and speaking. Environmental factors also affected Bryan’s development. At the age of 16, Bryan developed a close teen relationship with his peers. Just like his peers, he gets a girlfriend, and they experience some regular breakups.

Miike Takashis view that Audition is not a horror film in the light of Essay

Miike Takashis view that Audition is not a horror film in the light of Japanese and Western horror conventions - Essay Example Within the Western horror film industry, many names of famous directors come to mind: Wes Craven, George A. Romero, Dario Argento, and Tobe Hooper. Most of these directors had films in the 1970’s and 80’s that gained tremendous popularity for the hacker, slasher, zombie, blood and gore motifs. These movies contain many elements, but horror is always the main theme. What is horror? The Merriam Webster dictionary defines horror as: a painful, and intense fear, dread, or dismay; intense aversion or repugnance; the quality of inspiring horror: repulsive, horrible, or dismal quality or character. Is horror the main theme of Audition which was directed by Takashi Miike? Miike doesn’t think so and actually feels that he should not be considered as a horror director, as defined by Western horror. Miike, a director from Japan, has been in the film industry for over a decade. He got his start in television and movies that went straight to video. He approaches his films, such as Audition, utilizing different methods than those that are considered standard within Western Horror conventions. How does Miike view Audition as being billed as a horror film? When discussing the film, Miike stated in an interview â€Å"I kind of wanted to promote the clichà © of horror. I think that human beings are far more frightening than any horror film and I wanted to express that point. I was trying to make the story as real as possible. That way it becomes more frightening†. He also stated in an interview from his movie Imprint (2005), part of a series on Showtime called Masters of Horror, â€Å"Among the horror fans overseas, films like Audition and Ichi the Killer have caused me to be misunderstood as someone who makes horror-like films.†

Technology in Classrooms Essay Example for Free

Technology in Classrooms Essay Technology improves everyday, and it is becoming more common in the newer generations. There are many studies, I’ve read many articles about how important technology became in the classrooms and how important its role became as well. Its role became an improvement for students and in classrooms. In the classrooms, technology has become a leadership for both teachers and students. They have also improved. Students are able to visualize their studies better. Not only are they can take it home and visualize their work for their studies. They have access to their work even from home to view their work. Technology is also a benefit for teachers because now teachers are able to breakdown their teaching time to educate their students more. Teachers don’t have much time to teach their students in a year, so many of them it’s a great advantage to be able to teach through a power point or as Touro uses a blackboard system. They are able to teach more, and while having more time to teach, they can review more. Students who miss school, it wont be such an issue or trouble for them because they have a great access right at home or even on their smartphones. This is one of many ways technology can be a benefit for students and classrooms. Another advantage of technology in classrooms is that it benefits students who enter college are advanced in the technology skills. I, being a student in high school took computer classes, which helped me in the college world. I was able to even educate teachers in the field. Students including I, feel empowered when we enter the college world. We feel like us, students can educate the teachers and teach them something that they don’t know. Studies are shown that many students are both with digital native. We see even in the newer generations that children, teenagers are very advanced in using phones, computers, the† iWorld† as some people call it. Being advanced in technology for students is a benefit towards their work as well, in research and writing papers. It can also help their work field since many fields have  the use of technology in it. Many studies disagree with technology playing a huge role in classrooms. Technology can be difficult in the classroom environments. It can be very distracting to the students and they cannot do well in their studies and work. It can be distracting to students because they can take advantage of technology being used by bringing in their laptops, and pretending to be doing school work while doing their own twits and Facebook updates, or use of cellphones in class which takes them away from listening and being educated. Even though, these disagreements are litigable, does not mean technology is not beneficial for students. Technology are the new notebooks and pens of the classrooms, a new test taking way, it takes you into many careers. Some say, that teachers respect can be fallen by the use of technology, even though this is a great point there is still a brighter side. Students are able to visualize their studies and work more than just an audio voice of the teacher. Also, the students and their improvements in the classroom.

FMI Studies in Obesity

FMI Studies in Obesity Obesity: insights from fMRI imaging studies Abstract One-third of the US adult population is obese. Obesity is associated with serious medical complications and costs a lot of money. In my paper, we will study this phenomena with fMRI (functional magnetic resonance imaging) when subjects were at resting state (subjects were instructed simply to keep their eyes closed and to not think of anything in particular). Before this, we postulate that there will be disruption in neural circuits, which result in obesity. There are four circuits that we mainly focus on: (a) reward, located in the nucleus accumbens (NAc) and the ventral pallidum; (b) motivation/drive, located in the orbitofrontal cortex (OFC) and the subcallosal cortex; (c) memory and learning, located in the amygdala and the hippocampus; and (d) control, located in the prefrontal cortex and the anterior cingulate gyrus (CG). We used SPM, which based on Matlab, to analyse our data, and processed the results by GCA (Granger causality analysis). Through it, we will get the connection between two ROIs(region of interesting). Key words: obesity; fMRI; resting state; GCA(Granger causality analysis) Introduction Obesity is a global problem with the improvement of our life. There are one-third of US adult population who is obese, whose body mass index(BMI)≠¥30 kg*m-2.[1] Undoubtedly, obesity costs a lot because it is associated with serious diseases(e.g. diabetes, heart disease, fatty liver and some cancers)[2,3]. What lead to obesity are complex and ambiguity, such as social and cultural factors, environments that promote unhealthy eating habits and physical inactivity, individual factors, etc [4]. Obesity with long time can result in function changes in human brain, but we do not know how this works. New imaging technologies such as positron emission tomography (PET) and functional magnetic resonance imaging (fMRI) have provided new ways to investigate the relationship of human brain. Much of previous studies were based on PET images which focus on the brain dopamine system, they found that there are different between normal and obese in DA system. Methods Based on previous studies, we study function changes of human brain by fMRI. On account of discover that others found before, we support some hypotheses that obesity can result in difference between normal and obese. We focused on four brain circuits in our research which were discussed in drug-addiction. As well, what we found maybe provide a method to treat obesity. There are two groups, one is normal and the other is obesity. The information of subjects are showed in Figure1. In our experiment, there were three groups, which were obesity before surgery and after one month, compared with the normal control. We collected data form TangDu Hospital. During scanning, subjects were asked for closing eyes Figure1:  Subjects Information. StandardDeviation(STD). Body Mass Index(BMI). Yale Food Addiction scale(YFAS). Sympton Check List 90(SCL90). without thinking anything but waking. Before scanning, they filled a questionnaire, which include depression, anxiety, and so on, to see their mental state. In this address, we just analysed the data that scanned before surgery and normal control. Obesity involved multiple brain circuits Obesity can result in multiple variation, however, there are four circuits which are very important in obesity: (a) reward, located in the nucleus accumbens (NAc) and the ventral pallidum; (b) motivation/drive, located in the orbitofrontal cortex (OFC) and the subcallosal cortex; (c) memory and learning, located in the amygdala and the hippocampus; and (d) control, located in the prefrontal cortex and the anterior cingulate gyrus (CG). These circuits work together and change with experience[5,6]. Moreover, there are other circuits involved in obesity which we will study further. Four circuits in obesity We processed data through SPM,[7] which is based on matlab. After that, we analysed the data by GCA(Granger Casual Analysis)[8]. At resting state, we found that there was abnormal in motivation/drive circuit which receded in obesity than normal (figure2). Because of the exception of motivation, it could lead to disorder of other circuits. In reward circuit, the saliency value to food stimulation was reset in obesity, which resulted in overeating to reach satisfy. Circuit of memory and learning maybe influence individual habit. When somebody who is overweight saw food or some place for more time. He or she would remember the stimulation and when he or she met it again, it would arouse memory to drive someone to get it. We also found that there was reduction in control circuit. Due to this reduction, obesity can not control their eating behavior very well even if they were full. Based   Figure2:Result of GCA [10] . on these disorder, we postulate that long-term obesity destroyed human brain function  through the top-down modulation[9]. Vulnerability to obesity A challenging problem in the neurobiology of obesity is to understand why some individuals become obese while others do not. Genetic factors are estimated to contribute between 45% and 85% of the variability in BMI [3,4]. Beyond that, we hypothesize that decreased sensitivity of reward circuit and the disorder of control circuit in obesity would lead a subject more or less vulnerable to food. At the same time, the environment that subjects could get high calorie food was significant. Because of these findings, obese could lose fat by intervening the brain circuits or controlling the environment around obesity. Discussion In our study, we just focused on four brain circuits. There were other circuits which involved in obesity. In further study, we would find them and research their function. In the future, our discover maybe be applied to clinic treatment with less wounds. There are some limitation in our experiment, for example, we didn’t get the result of fMRI what was gotten when subjects were at tasking state(somebody lies on bed with seeing images which are about low or high calorie food). In the further research, we will combine these result and obtain an excellent conclusion. Acknowledgments This work was supported by National Natural Science Foundation of China. My tutor gave me help on many fronts. I have to appreciate upperclassmen who gave me help too. The doctors who scanned subjects, the subjects who coordinated our experiment and the authors who provided idea should be given great appreciation. Finally, thanking Dr. Karen for teaching me how to address our experiment. References [1] N.D. Volkow, Gene-Jack Wang and R.D. Baler, Reward, dopamine and the control of food intake: implications for obesity, Trends in Cognitive Sciences January 2011, Vol. 15, No. 1. [2] Finkelstein, E.A.et al.(2009) Annual medical spending attributable to obesity: payer-and service-specific estimates. Health Aff.28, w822–w831 [3] Baessler, A.et al.(2005) Genetic linkage and association of the growth hormone secretagogue receptor (ghrelin receptor) gene in human obesity. Diabetes 54, 259–267 [4] Silventoinen, K. and Kaprio, J. (2009) Genetics of tracking of body mass index from birth to late middle age: evidence from twin and family studies. Obes. Facts 2, 196–202 [5] N. D. Volkow, J. S. Fowler, and Gene-Jack Wang,(2003) The addicted human brain: insights from imaging studies, PERSPECTIVE SERIES, 111:1444–1451. [6] N.D. Volkow, B. Rosen, and L.Farde, 1997. Imaging the living human brain: magnetic resonance imaging and positron emission tomography. Proc. Natl. Acad. Sci. U. S. A. 94:2787–2788. [7] ReHofMRI1.0 (by Dr. HE Yong, free download from http://www.bic.mni.mcgill.ca/users/yonghe) [8] Mingzhou Ding, Yonghong Chen, Steven L. Bressler, Granger Causality: Basic Theory and Application‎ to ‎Neuroscience†, Preprint submitted to Elsevier Science,2008.02.07. [9] Wen X, Liu Y, Yao L, Ding M (2013) Top-down regulation of default mode activity in spatial visual attention. J Neurosci 33(15): 6444 –6453 [10] Mingzhou Ding, Yonghong Chen,(2006) Granger Causality: Basic Theory and Application to Neuroscience, Preprint submitted to Elsevier Science, arXiv:q-bio/0608035v1 Cai Weiwei

Merger And Acquisitions Of The Apple Company Commerce Essay

Merger And Acquisitions Of The Apple Company Commerce Essay Apple is an American multinational organization that design and manufactures computer softwares, consumer electronics and commercial servers. The corporation is best known about hardware products. Established in April 1, 1976 and called Apple Computer, Inc. Apple Computer, Inc. located in Cupertino, California, designs, manufactures, and markets personal computers (PCs) and related software, peripherals, and personal computing and communicating solutions. Apple is a affiliate of the SP 500 and the NASDAQ 100. Its goods include the Macintosh procession of desktop and notebook computers, the Mac OS X working scheme, the iPod digital tune player, and a collection of software and marginal products for teaching, original, customer, and business clientele. Apple sells its products during its online supplies, direct sales power, intermediary wholesalers and resellers, and its possessing retail supplies. Since of September 24, 2005, Apple function 116 stores in the United States, and 8 additional supplies in Canada, Japan, and the UK. In adding to its personal hardware and software products, Apples retail supplies hold a diversity of intermediary hardware and software products. Revenues for the era ending September 2005 were $13.9 billion, up 69 percent from September 2004 and up 124 percent beginning September 2003. Apple Computer is dedicated to defensive the surroundings, strength and safety of our workforce, clients and the worldwide societies where we control. We know that by integrating resonance ecological, fitness and safety administration practices into all feature of our trade, we can suggest technologically inventive products and services while preserve and attractive resources for future inventions. Apple struggle for everlasting enhancement in our ecological, fitness and safety administration systems and in the environmental excellence of our products, procedure and services. Apple has established a unique reputation in the consumer electronics industry. 1. CIRCUMSTANCES IN WHICH MERGER ACQUISION ACTIVITY THE OPTIMAL ENTRY MODE INTO A NEW INTERNATIONAL MARKET. Cross-Border Merger Acquisitions implementation is an art, not a science. Each situation is unique and presents its own set of problems and potential solutions but it is in fact viable vehicles for international strategy. Source: http://www.investopedia.com/terms/m/mergerandacquisitions.asp The globalization of business over the past decade has spawned a search for competitive advantage that is worldwide in scale. Companies have followed their customers who are going global themselves as they respond to the pressures of obtaining scale in a rapidly consolidating global economy. In combination with other trends, such as increased deregulation, privatization, and corporate restructuring, globalization has spurred an unprecedented surge in cross-border amalgamation and acquisition activity. Cross-border mergers and acquisitions are an essential part of the speed up profitable globalization of our time. Cross-border business deal quantity now account for approximately one-third of worldwide MA activity and this figure will only augment as business world-wide continues to increase. The compound lawful matters to be handled in such business deal include the management of dissimilar impression of business authority and capital market system in the laws concerned, as reflect by the strong discuss on MA law creation within the European Union. Mergers and acquisitions  (MA) and company reform are a big division of the corporate finance world. Every day,  Wall Street savings bankers organize MA dealings,  which transport Divide corporations jointly  to form  bigger ones. When theyre not generating big corporations from smaller ones, corporate finance transactions do the overturn and smash up corporations during spin-offs, carve-outs  or tracking inventory. On standard, big MA transactions causes the domestic currency of the objective companies to value by 1% relation to the acquirers. For every one billion dollar transaction, the currency of the objective company augmented in worth by 0.5%. More particularly, the statement originate that in the era instantaneously after the deal is publicized, there is normally a strong growing association in the objective companies domestic currency (relation to the acquirers currency). This quick raise has taken many MA firms by revelation because the popular of them never had to believe acquiring the capabilities or skills necessary to efficiently handle this category of contract. In the past, the markets are deficient in of implication and a more severely nationwide approach prohibited the enormous preponderance of minute and mid-sized corporations from allowing for cross border intermediation as an alternative which left MA firms unproven in this ground. APPLE COMPUTERS INC. AND NEXT SOFTWARE INC. MERGER Sources: http://www.apple.com/, http://www.nextcomputers.org http://www.objectfarm.org/index.html On the 20.December 1996 the enthusiasm Brothers reunited and saw the light. Apple Computers Inc. and NeXT Software Inc. declare that they will merge their technologies and that Steve Jobs will return, as a advisor, to the corporation he established 20 years before. One of the coolest bands in processor record was receiving back jointly and at least some populace was secure that there would be plenty of really cool belongings occurrence in the close to future. The Plan Back in 1996 Apple was in bottomless difficulty because hardware sales were deprived and the unsellable stock was growing day by day. The crisis was connected to replica manufacturers, who participated with Apple in an already small promote, and Apples baffling and not very wonderful product line up. The Mac OS ongoing to show its age and with the opening of Windows 95 it became really hard to induce people of the reimbursement that the Mac stage would suggest. Numerous years and still more dollars have been invested in a current substitute, system named Copeland, but it was still not ready for major time when Apples faced the rising monetary problems. The company was not only desperately shopping for a new working system (even consider Windows NT at one point) but had to effort with a traditionally low stock price and the awaiting danger of a aggressive capture from some of the big rivals. NeXT had no easy era as well. The expansion of the OPENSTEP working system was almost halted because annoying to keep up with the speedily altering Intel world was like hostility a behind clash without hold up from the hardware manufactures. NeXT drifted into the place of a Windows NT expansion tool supplier with focus on enterprise computing and vibrant web page creation. WebObjects was the only invention left, which had an actual future. NeXT and Apple fortunately realizes that they were in the exclusive location to lastly evidence that sometimes: 1+1=3 Both corporations had significant and established technologies which the other was absent and a amalgamation would make an amazingly immense scheme. in addition that Apple had its possess, still well appreciated, hardware stage and a universal resale canal whereas NeXT had a streamlined, competent association, a good standing in the IT subdivisions of large companies and they had well Steve Jobs. Rhapsody A latest working scheme plan was poorly wanted and so a latest road map had to be haggard over the holidays which could be obtainable to the depress and Apples consumer and developer society at MacWorld, which was seized in January 1997. The new young were primarily policy named enthusiasm and someway the name did well like a glove. The system had the possible of flattering an classic poem which brings an outstanding OS to stylish and influential hardware. The Big Picture After the amalgamation the conventional Mac OS followed a very easy liberate outline: main release formerly a year, in addition slight updates semi a year later. This was piece of the NeXT pressure in the software expansion subdivision which was now headed by Avie Tevanian. The centers transferred to permanent liberate dates instead of fixed attribute sets. The discharge dates have been mostly ambitious by the require to maintain latest hardware which in most cases necessary updated drivers or maintain for special skin. Mac OS 8.0 was exclusion because knocking the edition number was essential for Apple in arrange to get relieve of the replica hardware construct. They would need a latest permit if they required remaining up with Apple and Apple (read Steve Jobs) would not funding them such a permit for a comparable negotiate like they did under the old concurrence. This essentially killed the sell of Apple duplicate. Agreed the complication of amalgamation two working scheme it was understandable that it would take at slightest two main amendment before a meeting could be achieved. Enlargement on Mac OS 8 ongoing before the amalgamation, so it would take a Mac OS 9 to arrange the changeover to a fundamentally dissimilar scheme. Apple become stronger, more positive and more well-liked once more. The supply was increasing and Apple was back in trade foremost the business again the Apple product was stronger than increasingly and the corporation was promotion hardware like passionate which in turn concerned more developers to the stage. CPM Competitive Profile Matrix Source: hhtp://www.prenhall.com/david Apple HP Dell Critical Success Factors Weight Rating Weighted Score Rating Weighted Score Rating Weighted Score Market Share Price Financial Position Product Quality Consumer Loyalty Advertising Management Global Expansion Innovation Web Development 0.10 0.10 0.15 0.15 0.15 0.04 0.06 0.06 0.14 0.05 2 2 3 4 4 4 4 2 4 3 0.20 0.20 0.45 0.60 0.60 0.16 0.24 0.12 0.56 0.15 3 3 4 3 2 2 3 2 2 2 0.30 0.30 0.60 0.45 0.30 0.08 0.18 0.12 0.28 0.10 4 4 3 3 3 3 3 3 2 3 0.40 0.40 0.45 0.45 0.45 0.12 0.18 0.18 0.28 0.15 Total 1.00 3.28 2.71 3.06 Apple computer Inc. standing before merger with Next as compare to their rivals in the above competitive profile matrix which show the outstanding position of Apple computer international against HP and Dell 2. REASONS WHY MANY MERGER AND ACQUISIONS ARE DEEMED TO HAVE FAILED OR UNDERPERFORMED Source: IPM survey on obstacles to cross-border mergers and acquisitions In recent years strategic mergers have gotten a bad name, to the extent that some pundits have defined strategic mergers as those where the acquiring company overpays. While the price paid for a company is a critical determinant of the success of the resulting Acquisition, there is no inherent reason, why mergers that are strategically well conceived, should go away. In fact, the evidence is quite opposite. These are difficult questions that require careful, objective pre-acquisition analysis. The tendency for companies in the heat of battle to overstate the real strategic benefits of a deal is a definite problem that must be guarded against pressures that arise from the desire to close a deal quickly before rival bidders appear, cultural and sometimes language barriers that create uncertainty, and the often emotionally charged atmosphere surrounding negotiations, work against this requirement of objectivity. The best solution in this case is to enter the MA mode with a carefully developed framework that addresses the key questions, and to stick to that framework in evaluating a potential acquisition candidate even when the seemingly inevitable strains arise. Our own research and experience indicates that the highest potential cross border MAs tend to be between firms that share similar or complementary operations in such key areas as production and marketing. When two companies share similar core businesses there are often opportunities for economies of scale at various stages of the value chain (e.g., RD, manufacturing, sales and marketing, distribution, etc.). Consider all that must go right in any (same-country) acquisition: The two companies must reach agreement on which goods and services will be obtainable, which facility or group will have primary responsibility for making this occur, who will be in allege of each of these amenities or groups, where will the predictable cost investments come from, what will the separation of labor seem resembling in the managerial group, what schedule to chase that will greatest make the latent synergies of the contract, and myriad other issues that are complex, detailed, and immediate. On top of all this the merging companies must continue to compete and serve their customers in a competitive marketplace. Now, take all these challenges, and add a completely new set of problems that arise from the fundamental differences that exist across countries. Consider, for example, for all the similarities that a global imperative places on companies, the very real differences in how business is conducted in, s ay, Europe, Japan, and the United States. These differences involve Corporate governance, the power of rank and file employees, worker job security, regulatory environments, customer expectations, and country culture all representing additional layers of complexity that executives engaged in cross-border MAs must manage. Is it any wonder that cross border mergers are potential minefields that require the utmost care? Fortunately, there are some basic principles that will make cross-border mergers work more smoothly. They can be divided into the imperatives of strategic logic and acquisition integration. Cultural Integration in the Process of Cross-Border Merger and Acquisition Cross-border amalgamation and acquirement (MA) play a significant component in foreign direct investment (FDI). In the course of cross-border MA, the venture occupied will stumble upon civilizing distinction and argument. How to add these cultural differences and abolish the conflicts becomes a significant issue for the venture. Civilizing combination abolishes conflicts happening from civilizing dissimilarity by classifying and merging the principles, psychosomatic states and performance modes of different communities. The cross-border MA cultural integration inherits and rectifies the emotional agreement of the intention corporation for minimizing the quantity of civilizing conflicts and forming the miscellany and agreement due to the civilizing dissimilarity in multi-national venture (Apple Next, 2009). Cross-border MA civilizing incorporation seek to reduce cultural differences as much as possible in the acquired company. Therefore, whether the cultural integration is successful or not is critical to the success or failure of a cross-border MA. In general, the following problems should be solved in cultural integration of cross-border MA. First, it should coordinate the cultural differences of peoples and states to promote understanding and communicating between the different communities in one enterprise and to avoid the negative influence arising from the different thinking models, behaviors, and values. Second, it should coordinate the different company cultures to eliminate the barriers in leadership styles, communication models, personnel system, performance appraisals, and social security benefits. Third, it should establish the companys core values by integrating diverse cultures to improve the companys creativity and competitiveness. Fourth, the effective integration of the companies cultures could provide conditions beneficial for the integration of operations. Therefore, cultural integration of cross-border MA plays an important role in helping the company maximize its capital, technique, sales, and other advantages. Method for Cultural Integration of Cross-Border MA Cultural integration of cross-border MA is a process to coordinate diverse cultures and make them mutually exist and develop within an enterprise. However, cultural integration is not as simple as merging all the different cultures into one, but a process to form a new multinational corporate model by selecting, absorbing, and integrating cultures. Cross cultural management is an effective method of realizing the cultural integration of cross-border MA successfully. Cross-cultural management refers to a system that an enterprise, in the course of MA, selects adaptive pattern of cross-culture management, overcomes conflicts and unfavorable influences, converts the negative factors into positive factors, and gains power of the cultural synergy. Cross-cultural management has its own principles and patterns, which shall be followed in the process of fulfilling cross-cultural management. Basic principles of cross-cultural management lie in respecting and understanding the cultures of othe rs, placing importance on communication, and making adaptive changes. People are the core of cross-cultural management. Culture is reflected in the thinking and behavior of people. Management is all about getting the best performance out of people. The buyer should respect the culture of the target company and try to understand the culture. The company should not use fixed values to judge the other companys culture, but should synthesize the companys strategic significance with its culture. Communicating with each other effectively and understanding each others culture is the most effective way to eliminate cultural conflicts. Establishing a new culture after MA is the amalgamation of different cultures and need not have the cultural imprint of a certain country or nationality. It will be a combination of different cultures. These four principles are interdependent and in the whole make up the basic principles of Cross-cultural management. There are four models of cross culture mana gement to resolve the cultural differences between the buyer and target companies. The first model is localization strategy, which refers to when each subsidiary of the company located in other regions or nations is regarded as an independent entity so that the strategy and decision of the subsidiary can be made according to the local conditions. The parent companys operating model is not imposed on the subsidiary. Rather, the management policy is made according to the local conditions. When the company is recruiting managers or other staff, there is little consideration given to their nationality or where they come from. The buyer respects the local culture and benefits from the localization strategy. The second model is transplanting the culture of the parent company. In this model, the buyer appoints its people to manage the target company in order to guarantee communication between the buyer and the target, and the buyer supervises and controls the target. As a result, the buyer can transplant its culture into the target company and gradually get the local staff to accept its culture. The third model is the cultural innovation by integration. In this model, the cultures of buyer and target companies coexist; a new culture and management pattern are formed through the integration of the two cultures. Cultural innovation can maximize the cross-cultural advantage. The fourth pattern uses evasion tactics. In this model, when there is a tremendous cultural gap between the buyer and the target, it is necessary for the manager appointed by the buyer to avoid the key cultural differences. Under this circumstance, the third party shall be asked to bridge the gap between cultures. This model does not address the problem and has considerable limitations. I n general, it only can be used as a transitional method. Buyers can select one or a combination of two or more of these four patterns, taking into consideration the cultural character of themselves and their targets, to culturally integrate.

Varying Patterns of Speciation Essay -- Wallaces Line Plate Tectonics

Varying Patterns of Speciation Wallace’s line, located in the Malay-Archipelago, is one of the best known and most studied boundaries of zoogeography in the world. It is a transition zone between the islands of Borneo and Sulawesi and the islands of Bali and Lombork, which marks both the convergence and division of the diverse flora and fauna found in the Asian (Borneo, The Philippines, and Western Indonesia), and the Australian regions (Sulawesi, Eastern Indonesia, Australia, and New Guinea) (Schulte 2003). The hypothetical line was first proposed by Alfred Russel Wallace in 1858 after observing many morphological differences of various bird species in the Asian and Australian regions (Raven 1935). In the past, to confirm the placement of Wallace’s hypothetical line, researchers have applied the theories of plate tectonics and continental drift in order to create geographical reconstructions of land masses. From this information, researchers were able to substantiate a majority of the boundaries of the originally drawn line. Presently, however, due to the enigmas found on the island of Sulawesi, a portion of the line between Borneo and Sulawesi (Celebes) still remains uncertain (Whitmore 1981). Researchers have identified two genera that contradict the location of the line: the macaque monkey (Macaca species) and the Sulawesi toad (Bufa celebensis) (Evans et al. 1998). Whereas geographical phenomena such as tectonic plate shifts, rising and falling sea levels, and climatic fluctuations have caused the morphology of the Sulawesi toad to remain fairly undifferentiated, the ancestral macaque monkeys have evolved into seven distinct endemic species. The zoogeography on the eastern and western sides of Wallace’s line... ...esi. Evolution. 57:6:1436-1443. Evans, Ben J., Juan Carlos Morales, Jatna Supriatna, and Don J. Melnick. 1998. Origin of the Sulawesi Macaques (Cercopithecidae: Macaca) as Suggested by mitochondrial DNA phylogeny. Biological Journal of the Linnean Society. 66:539-560. Michaux, B. Land Movements and animal distributions in east Wallacea (eastern Indonesia, Papua New Guinea and Melanesia). Palaeogeography, Palaeoclimatology, Palaeoecology. 112:323-343. Raven, Henry C. 1935. Wallace’s Line and the Distribution of Indo-Australian Mammals. New York. Schulte, James A. II. Jane Melville, and Allan Larson. 2003. Molecular phylogenetic evidence for ancient divergence of lizard taxa on either side of Wallace’s Line. The Royal Society. 270:597-603. Whitmore, T.C. 1981. Wallace’s Line and Plate Tectonics. Clarendon Press. Oxford University Press, New York.

Sexual Harassment in the Workplace :: Workplace Harassment Essays

Sexual harassment in the work place is one of the most troubling matters for an employer. If it is left unattended, claims of sexual harassment could place the business at serious risk for costly financial damages and ruined reputations. Employers must open their eyes to the possibility that sexual harassment could happen in their work place and must take all possible steps to prevent its occurrence. In legal terms, sexual harassment is any unwelcome sexual advance or conduct on the job that creates an intimidating, hostile or offensive working environment. Sexual harassment is any offensive conduct related to an employee's gender that a reasonable woman or man should not have to endure. Sexual harassment covers a wide range of conduct that is all illegal. An employee who has been led to believe she must sleep with her boss to keep her job has been sexually harassed, as has one whose co-workers regularly tells offensive, sex-related jokes and plaster their walls with pictures of nude women. An employee who is pinched or fondled against his or her will by a co-worker has been sexually harassed, as has one whose colleagues smirk at her, block her path or act like they're going to grab her. An employee who is constantly belittled and referred to by sexist or demeaning names has been sexually harassed, as has on who is subjected to repeated rude or pornographic remarks. Sexual harassment occurs when a supervisor acts as if the women working under him owe him sexual favors, and it also occurs when a co-worker attacks or intimidates a woman because he doesn't think she should be doing what he considers man's work. It occasionally drives from an excess of sexual desi re by the harasser, but most often it is motivated by fear, power or hate. Most cases of sexual harassment are never reported, because the harassed women are too degraded, too uncertain of their rights or too fearful of retaliation to do anything about it. Thousands of harassment claims have been filed through government agencies and company complaint procedures. There are many misconceptions about sexual harassment that many men fear. Sexual harassment laws have prevented men from complimenting a woman or asking her out for a date, which is acceptable. Nothing in the law prevents dating, as long as it is done in a reasonable manner that respects a co-worker?

Does My Head Looks Big in This?

The novel, ‘Does my head look big in this? ,’ written by Randa Abdel-Fattah the main character had the challenging decision to wear the hijab which came with not only advantages, but disadvantages. Amal was concerned about her appearance and what others’ thoughts. Amal feared being judges by others and she also was concerned that she wouldn’t have the necessary courage to commit to wearing the hijab. Furthermore, she really did not want to have to justify her decision whenever she went out in public.Amal managed these challenges in a mature way by talking to others about her problems. One challenge Amal faced in wearing the hijab is being judged by people (at school). Tia and her friends made nasty racist comments and teased. The manager of the fish and chip shop didn’t allow Amal to be hired because she was wearing the hijab, Amal then doubted or decision on whether it was a good idea to wear the hijab. Judging and comments made Amal feel insecure a nd doubtful about her decision.Another challenge Amal faced to decide whether she was able to stick to her decision. She realised there were many disadvantages in wearing the hijab as a full-timer, having to justify to teasing, racist comments and pressure. â€Å"Mum, maybe I shouldn’t have worn it†¦Maybe I was stupid†¦Where am I going to go now? † Amal cries to her mother after she is rejected for her interest in a job. Once you wear it, there’s no backing out, Amal has many doubts if wearing the hijab was a good decision or not.A challenge that Amal faced was the likelihood of racist comments when she wore the hijab in public. Tia and others in her life were rude and disrespectful towards Amal. Another challenge was having to explain her decision to everyone. Her class thought because Amal was Muslim, she was an impact on the Muslim terrorists. Mr Pearse was thoughtful towards Amal and was always lending a hand if she needed any help. When Amal start ed wearing the hijab at school, everyone stared and thought differently about her.Amal tried to make it clear, that it was her decision, not her parents, especially to Ms Walsh and her Aunt and Uncle. Amal is Australian, and it was her choice to wear the hijab as a full-timer because she thought it respected her religion and beliefs and everyone has the right to make their own choice. Amal’s friends and most of her family, respected her decision and supported her through the tough times. Amal realised she wasn’t wearing it for attention, she was wearing it because it’s what made her feel comfortable about herself and she is proud of it.

Impact of Organizational Climate on Turnover Intention

However, since many decades various frameworks of organizational climate has been developed both conceptual as well as operational under different sets of situations and their research findings are highly diverse and often contradictory in nature. Retaining valuable employees is one of the ost crucial issue for todays competitive organizations as employees are considered as the most valuable asset and precious resource, which helps 27 Impact of Organizational Climate on Turnover Intention: An Empirical Analysis on Faculty Members of Technical Education of India to sustain in the dynamic environment.It is usually in the organizations best interest to put its energy and time in retaining the quality employees that they already have instead of recruiting the new ones. However, increasing employee turnover has been a fashion now a days and the issue of employee turnover is the major reason for erformance inefficiency in many organizations in India. Indian organizations are being forced t o undergo considerable transformation in their working system in order to sustain in todays competitive and dynamic environment.In this context, it would be important to explore the factors that have the most positive impact on the performance of the organization. Organizational performance largely depends on the presence of satisfied and committed employees. Among various factors, attitudes and feelings of the individuals regarding their Jobs have been found to be significantly affecting their behaviors. Herzberg, Mausner, Peterson and Capwell, 1957; laffaldano and Muchinsky, 1985; Locke, 1970; Schwab and Cummings, 1970; Petty, McGee and Cavender, 1984).Therefore, positive attitude towards Job can be generated by a healthy organizational climate resulting to a positive behavior towards turnover intention. This empirical study aims to identify various antecedents of organizational climate and also to investigate their impact on turnover intention of faculty members of technical educ ational institutes of India. Five antecedents of organizational climate (Orientation, Supervision, Communication, Decision Making, and RewardManagement) identified as independent variables with the help of through literature review of previous research in the associated field and broad discussion with faculty members. This study will shed some light for technical educational institutes that encounter high turnover rates of faculty members resulting from unfavorable organizational climate. Knowing more about faculty member's intent to leave with relation to organizational climate is important to develop general guidelines to improve the relevant organizational climate factors that are found to be laking in the organizations.Organizational Climate Organizational climate is a concept of employees' attitude and feelings towards their organization which has great impact towards their working ways and contributions; in consequence organizational climate causes organization performance bec ause this relates directly to employees' satisfaction and commitment towards organization. Organisational climate forms part of the broader climate concept, which includes aspects of the social environment that are consciously perceived by the organisational members (Patterson et al. , 2004).

Handling Groups: Booking, Check in, Checkout

HANDLING GROUPS Groups can bring in huge revenue for a hotel but they make a lot of work. This statement is very much true as groups take up a number of rooms in a hotel all at once bringing in a huge amount of income at one particular point in time. In order for this to go smoothly,all hotel departments need to be given details of group arrivals well in advance so each department can make their own necessary arrangements to be able to handle groups.Various departments would have to work closely together, front office would need to send out copies of group arrival list to all departments atleast one week in advance so that other departments can make appropriate adjustments to number of staff that would be required during those times. The flow pattern for a succession of individual guests is quite different from the flow of group arrivals so housekeeping has to pay close attention ensuring rooms are ready for group arrivals.Head porters also have to arrange necessary number of staff t o be ready to move a large quantity of luggage as quickly as possible so as to not have the group transport around for long periods while unloading. All departments need to have good communication during these times, listen, ask and prepare. When best would hotels accept groups and why? Groups to a hotel can include conference delegates, unexpected group of passengers forced to stay overnight because of bad weather or maybe technical problems.Hotels sometimes are not given the opportunity to plan/prepare further ahead so they must always have a set procedure and guideline in place for un-for-seen times. Hotels would best accept groups during their slack periods, this will help to fill up the rooms and also by charging the highest possible rates for the rooms. This would also bring about the use of yield management where the hotel would be able to fill up all the empty rooms at that point, instead of having so many vacant roomsFive factors to consider when booking groups: 1. Negotiat ion- particular attention when negotiating with group leader over price, as the leader will be in a more powerful bargaining position than individual guests as they are providing the hotel with large amount of business at once so group leaders tend to bargain extremely for low rates and discounted use of facilities etc. 2.Group reservation request form- hotels needs to ensure group leader fills in and submit this form which is usually listed on hotels websites or calling direct to the hotel giving the information and also through group reservation specialist collecting all necessary information about the number in group, number of rooms, type of rooms, special requests, arrival and departure dates and times etc. 3.Payment arrangement- the arranged package prices are transfer to the group leader ledger account, it is safe for the hotel to open a separate extras account for group members individually for them to get drinks, laundry, room service on credit if this credit was not extend ed and this should be clearly noted and understood by both the group and hotel departments so as to prevent any uncomfortable situations. . Additional administrative arrangements- document a summerization of details and outline the arranged dividing of hotels responsibilities to group members and that of the group leader to it’s members, this document would include if a separate check in area is provided for the group check in which would help in avoiding long queues at reception and also to foster the feeling of group collision. 5.Couriers arrangement- when groups travel they usually have a courier/tour organiser and sometimes a driver which are free/at a reduced rate, these things should be made note of especially if the courier took care of administrative tasks as well, which would have then had to be done by the hotel own staff. Five factors to consider when checking in groups: 1. Pre registration- hotel can print off individual registration forms along with a prepared we lcome package, prepare two keys for double occupancy rooms and arrange special envelopes with group keys in ascending order. . Special code reference for each group- on check in enter group code and guest automatically transfers the agreed accommodation and meal charges to a master bill, and all extras are charged on a individual account for group members if so desired. 3. Pre arrival registration form- hotel gets the individual registration forms to groups for them to fill out on their way to the hotel, so this part is dealt with even before guests arrive at the hotel, so information is only rechecked at point of contact with reception. 4.Rooming list- hotel should obtain a copy of rooming list from the group leader in order to update individual guest profiles proving names, addresses and passport numbers into the pms system. 5. In house report/groups- immediately after check in hotel should update the system to enable all guest names, room number, special request etc, and print a copy of group in house room reports and circulate to all departments such as front desk, housekeeping, concierge, room service. Five factors to consider when checking out groups: . Ensure all group billing are prepared and billed carefully, as in some instances some group members may stay on longer after the rest of the group have left the hotel, so to ensure those individual guest are billed separately for the group rates and their individual rates. 2. Extras- making sure all other charges incurred by all individual group members are billed separately and not added to the agreed contract between hotel and group leader of accommodation and specific meal option. 3.Collecting of all key passes to rooms from individual group members, where provision was made to provide two keys for a number of single/double rooms. 4. To enquire about actual check out times of individual group members to have various departments on standby eg. Housekeeping to start cleaning and preparing rooms again for new expected guests/walk-ins, and for porters to help remove belongings from individual guest rooms in a timely manner. 5. Hotel should at check out of groups try selling single packages to individual group members, or even family and other group packages as well.

Analysis and Critique of Research – Based Literature

I. Summary of Hofstede’s Model of Cross-Cultural Management Early management gurus used to presume that their ideas on management apply to everybody all over the world. Their notions were challenged when the Japanese became a world economic superpower, along with the significant rise of dragons and tigers economies. The notion that management principles are not universally applicable across all cultural boundaries soon emerged and began to develop itself through various cross-cultural studies, such as Lane and Beamish’s (1990) study on western companies that built joint-ventures with people from other nations, without considering the differences in their management cultures and thought that it would be sufficient in dealing with global competition problems. Also read this  Critique of Stuff Is Not Salvation One study that stood out from the others came from Geert Hofstede (1980a), who defined culture as: â€Å"†¦the collective programming of the mind which distinguishes the members of one human group from another†¦the interactive aggregate of common characteristics that influences a human group’s response to its environment†. Richards (2001) mentioned that Hofstede’s study was focused on the differences in ‘mental programming’ among groups of people in different nations, through their collective preferences on certain states of affairs over others. His study was conducted through a questionnaire survey on IBM’s employees in fifty nations and his analysis was based on comparative data from that survey. Hofstede’s empirical study would then strengthen the belief that western, particularly American, management practices could not directly be applied on management from different cultures, which are based on different values. Geert Hofstede identified four levels of social attachments through which culture displays itself: symbols; heroes; rituals and values. Among said levels, values play the biggest part in explaining cultural differences. Hofstede further identified five primary value dimensions from which a pecking order can be established for each target country. These dimensions are: 1. Individualism versus Collectivism: The way in which people live together and the relationship that exists between the individual and the collectivity. 2. Large versus Small Power Distance: The extent to which a society accepts or rejects inequalities in such areas as prestige, wealth and power, or hierarchy versus equality. 3. Strong versus Weak Uncertainty Avoidance: The extent to which culture cope with uncertainty or unstructured situations, and encourage risk-taking, through technology, law and religion (risk avoidance versus risk comfort). 4. Masculinity versus Femininity: Attitudes to quality of life, achievement, assertiveness and competition (task versus relationship). 5. Long-term Orientation (Confucian work Dynamism): Value persistence (perseverance); having a sense of shame rather than guilt; search for virtue, rather than truth; long-term approach to life; and ordering relations by status and observation of it. Hofstede then placed countries within the above dimensions and found that a culture in one country makes people from that country to more likely behave in a certain way than other. This research was found to be very enlightening (Richards, 2001, p. 172), especially in paving the way to look deeper into the differences in cultural values and norms. In his 2002 counter-argument made toward McSweeney’s critique, Hofstede (2002, p. 1355) even claimed that his pioneering research had resulted in a ‘paradigm-shift’ in the field of cross-cultural studies. Later on in 1987, he developed what he called as ‘theory T’ (Richards, 2001, p. 178), which core arguments are: 1. The world is unequal and everyone has his/her place within the order. 2. Each of the children has his/her birthright place and has to work on his/her duties accordingly, but can improve his/her position through studying with a good teacher, working with a good patron, and/or marrying a good partner. 3. Wisdom is grounded on tradition. That is why human beings do not like change and will avoid it if he/she can. Trying to find the ideal model for these cultural differences, Hofstede then developed his theory T to a more complex model he called theory T +, which added on to theory T the component of change and the ability within a particular culture to modernize and synergize with other cultures through life experience; commitment to change; capacity to lead to change; and people’s learning capacities (Richards, 2001, pp. 6-17). II. Analysis and Critique The prescribed readings that followed after Richards’ (2001) overview of cultural differences, cultural dimensions and syndromes, through previous academics’ works (Hofstede, Trompenaars and others) and his own teachings on cultural understanding, essentially went back and forth on research credibility issues, including validity in the methodologies that these academics utilized in their research (i. e. Hofstede’s critique on Trompenaars’ research methodologies and its subsequent rebuttal from Hampden-Turner and Trompenaars in readings # 2 and 3 of the reading list, followed by more critique from Hofstede on Trompenaars’ work in reading # 4, and still followed by Brendan McSweeney critique on Hofstede’s own methodology and the quality of his evidence in reading # 5, which sparked another refutation from Hofstede in reading # 6, and still another counter-rebuttal from Sweeney in reading # 7). To this writer, all the above debate was focused on several key issues: 1. All theoretical claims have to be based on analysis grounded on empirical research. 2. Selection of methodology made on an academic’s research could determine the credibility of his/her research and subsequent academic analysis. 3. Research design, along with type of data and instruments to gather said data are exceptionally important in the formation of a researcher’s analysis. . The type of analysis used on a researcher’s database would determine the scope of academic claim he/she could create and how valid those claims would be. This writer’s own doubt on Hofstede’s research is mainly based on whether his sample of 117,000 respondents who participated in his questionnaire survey are homogenous, thus representative enough to the world population that was supposed to be the target population of his research on (world) culture. Unlike McSweeney in reading # 5, however, this writer would give Hofstede the benefit of the doubt on his choice of questionnaire content, which must have played a significant part in determining whether cultural differences could be correctly reflected through the selection of question items. Simply put, should the writer be in Hofstede’s shoes and possess sufficient resources within his grasp, he would probably undertake another survey-based research on a much narrower or tighter ‘cultural’ sub-concept or characteristic, which makes up a larger concept of ‘culture’.

Laughing man

â€Å"Growing up happens in a heartbeat. One day you're in diapers, the next you're gone. But the memories of childhood stay with you for the long haul † . – from The Wonder Years In other words this quote means that in a blink of an eye you grow up but you will never forget the moments in time that define your life. In the short story The Laughing Man, by J. D. Salinger, the narrator is reminiscing about his childhood and the story his chief told him. Also in the poem Mandarine Oranges, by Katha Pollitt, he character remembers a time in her childhood.In both stories the narrator goes back to a time in there past that they won't forget. in the laughing man, the narrator goes back toa place in his past where he grew up listening to a story from his chief about a child who was kidnapped and turned into a hideous creature. this creature is called the laughing man and if you look at his face you would faint and then die. the mans face had flesh-sealed nostrils and an enormo us oral cavity for a mouth. as the story went on it ended with the laughing an dying and the story was never revisited again. hen the story was over billy walsh the youngest Comanche bursted into tears and the narrator's knees were shaking. when he got off the bus he saw a red piece of tissue paper which reminded him of the man and this broke him down. he then went home and as told to go straight to bed. this story was one of the biggest parts of his childhood. in the poem Mandarine Oranges by Katha Pollitt, the narrator sees a symbol of her childhood while grocery shopping. while shopping the woman sees a can of andarine oranges and it takes her back to her years in high school.He states that she remembers how bored she was and how miserable she was. she says that the mandarine oranges were the schools form of bribery to make her play volleyball and eat lima beans. also she states that she wanted the oranges more then anything ever before because they held the essence of her youth. in both stories the narrators see a symbol that remind them of their past and how fast it has gone. the symbol in the Mandarine Oranges was the can of oranges and in The Laughing Man it was the strip of red tissue paper. he laughing man narrator remembers how great his youth was growing up while the mandarine oranges narrator remembers how horrible hers was and how one thing made it O. K.. in conclusion the two story connect in one way; they both talk about how childhood goes by fast. so cherish the moments you have even if they are bad ones because as you grow up you will realize that your youth has gone by way too fast and the memories you have will be with you forever. laughing man By cschaef

Earnings per share FASB project on convergence with the IFRS Essay

Earnings per share FASB project on convergence with the IFRS - Essay Example The Financial Accounting Standards Board (FASB) avers to serve "the investing public through transparent information resulting from high-quality financial reporting standards" (FASB, Home Page)The International Accounting Standards Board (IASB) and the FASB acknowledge that the convergence of International Financial Reporting Standards (IFRS) and the U.S. Generally, Accepted Accounting Principles (GAAP) is the primary objective of both boards. The FASB has taken up several 'projects' to address issues where differences have been found in reporting standards and have successfully concluded many; some are under current scrutiny. One of the current issues is the reporting of 'Earnings per Share' or EPS as it is popularly known.Different tools are available for making financial analysis of stocks and range from the very simple and elegant to the very complex and difficult to understand. The financial performance of the company, and therefore, its future prospects and stock performance, i s better understood through the calculation of some important ratios that assist us in a detailed appraisal. The EPS method looks at the financial performance of the company; focusing on the earnings recorded per ordinary share in a particular accounting period. This number provides a clear picture of the actual profitability of the company and is used to calculate the Price to Earnings (PE) ratio which represents the ratio of the market price of the share compared with EPS. Since the share price changes almost continually this latter ratio also keeps changing and needs to be calculated on real time basis at the time of making investment related decisions. This is the most important ratio used by the market generally to assess the relative rating of a share and the company's prospects and, of course, is the easiest to understand. It identifies the number of years' earnings needed to cover the current market price of the share. This paper presents the results of a detailed study of this project and its immediate and long term implications for the accounting fraternity as well as the users of accounting statements, viz. the management, shareholders and other stakeholders of the company as well as auditors, potential suitors (for takeover bids) and public. The Standards IAS are a set of financial reporting policies that typically require increased disclosure and restrict management's choices of measurement methods relative to the accounting standards of the local GAAP standards (Ashbaugh & Pincus, 2001). With regard to the Earnings per Share the FASB issued a statement (Statement No. 128: Earnings per Share) and the IASB its statement IAS-33. Both boards have been working together to resolve the differences in order to bring convergence in the two statements and plan to make their final recommendations open for public comment in the first quarter of 2008. This draft will be open comment for 120 days and will then be adopted, with modifications, if required through public opinion. This draft will represent the third such 'exposure draft' on the subject, the earlier ones required many changes based on public comment and had to be revised. The earlier drafts were based on the comments on the statement 128 in 2003 and the first exposure draft in 2005. The description of EPS i.e. The basic earnings divided by the average number of ordinary shares outstanding during the period (IAS33-R.10) leads us to the immediate issues involved: a) How are the basic earnings to be calculated, and b) what is the number of shares the earnings must be divided by to arrive at the EPS. We examine how these are considered under the IFRS and GAAP to arrive at the differences between the current practices under the two regulations. Basic Earnings The concept is to arrive at the profit of the company that is attributable to the ordinary shareholders of the company and therefore the basic earnings must be calculated as net profit (or loss) less preference dividends