Butterflies R Us.

Butterflies r us is a child and parent support group based in Telford, U. K. It caters to under-five years old children with special needs and also supports their parents. It meets once a week. It also offers various toys and equipments suitable for such children, so that their parents can relax while their kids play. The group also organizes trips to places that offer educational and stimulating environment to the children with special needs. Target Audience.The target audience is the parents of the under-five children with special needs, schools for children with special needs, doctors and hospitals for children with special needs, special homes for children with special needs, various social service groups and charity organizations. A Change in Strategy Butterflies r us is a small business group with strong social inclinations. Thus, the business has an inherent appeal for parents with special needs of their children and various also towards child support organizations.With this s trength there is a need to find innovative ways to reach out to a much wider target audience. With a boundary-less approach to sales and marketing, e-commerce can prove to be the catalyst in the growth of the group. By using e-commerce they can convey their business plan to a larger national/international target audience, attract more charities and donors worldwide, can also improve their care strategies by interacting with similar groups and children specialists catering to special queries of parents.E Commerce can let the company have a vast change in all its aspects apart from higher visibility and approach. Further, we can see how actually it can happen. Marketing and Sales Strategy There are several innovative means through which the company can increase its reach with the use of Ecommerce. A few of these are listed below: †¢ Making the website user-friendly and attractive. †¢ Giving more pictures of children with special need and their parents with the children merri ly playing and parents looking happy and satisfied.†¢ Creating a strong mission statement which serves as an appeal to various charity organizations and individual donors. †¢ Publishing an online news-letter covering solutions to the problems of parents. †¢ Opinions and suggestions of specialists for children with special needs. Regular articles by experts. †¢ Organizing a question and answer forum, where parents can post in their questions, enabling them child care even when they are at their work places. †¢ Offering free e-books, screen savers, games, smileys on care of children letting children feel special.

Quartering Act of 1765 Essay

The terms of the quartering act of 1765 were that each colonial assembly was directed to provide for the basic needs of soldiers stationed within its borders. The quartering of soldiers in colonies caused a huge controversy and played a huge part in the start of the American Revolution. The colonists did not like the formal soldiers of the British. They preferred to have militia men which were soldiers of the colonies. Also, they did not have the money for all that fancy stuff anyway so they stayed basic and they did not like how the British wanted to change them. New York was the heaviest resisters of the quartering act. On January of 1776 the assembly showed that they were by refusing to pay the full amount to the crown. The British did not let them have soldiers until they paid the full amount to the crown and even though we ended up paying that left a mark with the colonists. When 1500 British soldiers came to the New York provincial assembly and when the colonists refused to pay them, they went back on their ships and stayed. The Quartering act played a huge part in the American Revolution because it was one of the things that helped America realize why we didn’t even need the British. Even though this act expired on March 24, 1767, there ended up being a new quartering act. This one of the intolerable acts that the colonists couldn’t stand, and everyone knows that everybody has his or her breaking point and this act may have triggered that. The biggest reason why this was a problem in the colonies is that the quartering act was basically a tax for no reason. The colonists had to give money; food and shelter for protection for people that they didn’t even think were a threat to them. I feel that the quartering of soldiers was kind of stupid and not even necessary. What is the point of the colonists feeding the soldiers when the British are beyond wealthy? The Quartering act of 1765 will always be remembered as one of the biggest factors in why the American Revolution happened. The British could have Easley avoided all of this if they would have just started being fair with the colonists instead of trying to make them pay the money they don’t have on something the British can do themselves. If the British would have never taxed for military support I honestly don’t think the war would have gone so out of hand or even happened at all.

English Writing Essay Example | Topics and Well Written Essays - 500 words

English Writing - Essay Example The only choices are to ride on it, to suppress it or subvert it. In my case, I have usually been fortunate enough to be able to ride on it. Since my early childhood at study or play I have always been the popular choice whenever the question of leadership came up. I could always be counted upon to start off with things that hadn't been done before and soon have a bunch of other people happily doing the same. A few disagreed, of course, but I was frequently able to win them over, sooner rather than later. I have always been seen as fair, capable and full of common sense. Being a leader has thus become a second nature to me, and my passion. Nothing pleases me more than being able to chart a course for a worthy cause. When I joined school a year back, I was immediately intrigued with the prospect of establishing an International Business Club, the environment seemed ripe for one. I threw up the idea at different forums, and got a positive response. With that vote of confidence I threw all my energies into putting together a club that would harness the potential of students while providing a positive platform for interaction. In the beginning I had few takers for the idea, some thought it was too ambitious, others found it impossible. But I held on, tackling tonnes of club paperwork while still coming to grips with studies.

Safety program Essay Example | Topics and Well Written Essays - 1000 words

Safety program - Essay Example Four major aspects that Plant XYZ manufactures safety action plan will take into consideration includes creating a change, safety and health payoffs, management system and S& H integration as well as doing a safety and health check up. As indicated by the Plant XYZ 1998 estimated direct and indirect costs, the company incurred $984,000 in the first four months. This figure is high and therefore this action plan is focused at putting in place effective measure to enable the company attain the OSHA VPP Star Certification in 2 years in addition to reducing incidents rates by 50%. Commitment by managers The first step that I will include in my action plan as the safety manager is to ensure that manager’s commitment towards safety is maintained. It is worth to note that the safety committee is keen on maintaining safety responsibilities. As a safety manager my main role will to first understand why accidents occur within the company premises and how the safety committee dealt with past cases of accidents. This will be followed by studying all the minutes of the meetings held by safety committee prior to my appointment. To ensure that all the employees are conversant with the safety policy, my action plan will entail establishing safety rules that will be presented to safety committee in 2 weeks time.

Conducting Situational Analysis Assignment Example | Topics and Well Written Essays - 1750 words

Conducting Situational Analysis - Assignment Example It involves understanding the main competitors of the firm and has a detailed analysis on how innovative they are, factors that affect them, how their products are perceive relative to your own and finding the niche markets that are not served. Segmenting the market is useful when a company needs to serve its customers efficiently since it enables pooling of needs of customers and finding the best way to satisfy them. Market segments can be identified based on demographic, psychographic, behavioral or geographical factors. It will therefore be easy for a company to formulate and implement position strategies that will help sell the product to potential customers. Table of Contents Executive summary 2 Table of Contents 3 Background 4 Company products 4 Situation analysis 4 Strength 5 Weakness 5 Opportunity 6 Threats 7 Customers 7 Main competitors 8 Market segments 8 Position strategies for the market segments 9 Reference List 11 Background Richer Sounds was established in 1978 by Juli an Richer at a tender age of 19 years. Before this age, he begun the business at an age of 14 years where he specialized in buying and selling hi-fi separates music system. Under support of Vic Odden- a photographer retailer-made a start of a journey into the most successful retailer in UK. The retail received an award in 2002 being the best British-owned company that provides best working conditions for its workers. The company is operating at 52 stores in secondary high street locations in UK. Since its growth, the company has been able to invest in people schemes and in 2010, it received an award of the Best Retailer Award (Richer Sounds PLC, 2012). Within its operation, the company has kept providing value to its customers and requesting them to fill questionnaires regarding how best they have been served and performance quality of their products. The period 2009 to 2010, the company was able to realize a profit of 5 million pounds which was from a turnover of 160 million pounds . Company products Richer Sounds has become a national retail stores. The current demand in the market required Richer Sounds to provide most of the best latest flat-screen TVs, hi-fi, DVD and electrical appliances. Situation analysis Richer Sounds has placed much investment in product advertisement to reach its customers and increase its market share both in the existing market and its potential markets. The company has been able to make an analysis of its strength weakness, opportunities and strength to assess its position in the market and ability to serve its customers (Thompson and Martin, 2010). Strength Richer Sounds enjoys a long lasting characteristic of providing quality products and services as they keep the fun for their customers. Awarded as the best high street retailer, it remains to b the UK bets value hi-fi, home cinema and TV specialist. This makes them call their brands as the biggest with best prices. The company is organized in a way that it offers expert servic es to its customers. Its strength has been its brands of high quality hi-fi and electrical appliances which the customers have come to accept as best in satisfying their

Canadian Confederation Essay Example | Topics and Well Written Essays - 3500 words

Canadian Confederation - Essay Example It extended from the Hudson Bay to the Gulf of Mexico and Newfoundland to the Rocky Mountains. When the Treaty of Utrecht in 1713 was passed, the region was broken up into five colonies, Canada, Hudson Bay, Acadia, Newfoundland and Louisiana. The War of 1812 established the setup of the 49th parallel to border the U.S.A. This line extended from the Great Lakes to the Rocky Mountains. Early on in Canada there were many arising conflicts within the colonies between upper and Lower Canada. These conflicts were between the liberals and the Family compact of Upper Canada who were identified as being rabidly conservative. The financial problems that would develop in Upper Canada would eventually lead to what would become known as the Rebellions of 1837. These rebellions would call for Lord Durham to travel from Britain to assess the problem. It wasn't until after the Rebellions of 1837, a succession of Canadian uprisings that happened between 1837 and 1838, that one would propose that the Canadian colonies be made into one province. It was Lord Durham, and he would convince the British Parliament to pass the Act of Union 1840 Ironically, the main opposition to the Confederation of Canada was not from the British Empire but from within Canada from what was identified as the liberal party at the time. In his article, "Toryism, Classical Liberalism, and Capitalism: The Politics of Taxation nd the Struggle for Canadian Confederation" Andrew Smith argues that the issue of taxation was a major conflict in the struggle to form the Confederation among the four original Canadian provinces (Smith, 2008). "Ajzenstat, Smith, and McKay are mistaken about the ideological nature of Confederation. It is far more accurate to describe 1867 as the birth of a 'Tory-interventionist order' in Canada than of a liberal one (Smith, 2008)." He goes on to point out how the main supporters of classical liberal values, free trade, and low taxes were all Anti-Confederates, and the Confederation supporters were more about economic development. He notes that, "In the 1860s, virtually all British North American politicians believed that some form of capitalist society was desirable. Confederation, however, was supported by spokesmen of a particular vision of capitalism that involved extensive state assistance to private business. The opponents of Confederation were neither more nor less pro-capitalist than their opponents. However, they generally supported a less statist variant of capitalism, one in which taxes were kept as low as possible and businesses survived without subsidies (Smith, 2008)." Toryism represented the conservative following in Canada, where as the traditional liberalism of Canada was identified with a 'deep distrust of government' specifically distant governments (Smith, 2008). The classic liberals came to oppose the Confederation when it became very clear in the Quebec Resolutions that the country was moving towards giving Quebec a greater role in economy. In an article published in the March 1865 issue of the Oxford Academic, writer Goldwin Smith who was well known to be a classic liberal, condemned the economic ideas behind the Confederation project. Smith argued that, "by adopting the interventionist philosophy of Alexander Hamilton, the framers of the Quebec Resolutions were forgetting that the relative importance of state initiatives decreases 'while those of voluntary action and spontaneous action

Computer History Term Paper Example | Topics and Well Written Essays - 750 words

Computer History - Term Paper Example The classification is based on certain periods of time the computers was improved during. Every generation is characterized by the new invention. The first period is 1937 – 1946. It is characterized by the creation of the first computer. It was electronic digital devise created by Clifford Berry and John V. Atanasoff. The machine was named after its creators - Atanasoff-Berry Computer (ABC). Certainly, this computer and other machines created in its image and likeness were not perfect, they could not perform complicated tasks and had no operating system. There is an interesting fact that when one of the first computers was switched on, the nearby regions were out of power for some time. The second period lasted from 1947 till 1962. During this period the computers were improved as vacuum tubes was changed for transistors. These computers were already used in the business world and there were many programming languages created for them. Computers became powerful and capable of performing different tasks at once. Third generation is 1963-present. It is characterized the by the creation of integrated circuit. This improvement made the computers more compact, gave them more power and hundreds of different functions including the availability to run several programs at once. Microsoft Disk Operating System was developed in 1980 and the operating system Windows that is used now was born in 1990s. In 1980 Japanese experts created a ten-year plan. They planned to develop the new generation of computers with new functions. â€Å"This was an interesting plan for two reasons. Firstly, it is not at all really clear what the fourth generation is, or even whether the third generation had finished yet. Secondly, it was an attempt to define a generation of computers before they had come into existence. The main requirements of the 5G machines was that they incorporate the features of Artificial Intelligence, Expert Systems, and Natural Language† (Mannell). The pl an was promising because it was aimed at producing computers with certain capacities. Japanese experts wanted new computers to be able to perform the tasks, which humans can perform. They were planned to be able to learn and communicate with people. These functions are especially interesting and beneficial for linguists. Though these goals have not been reached yet, constant development of computers makes it possible to reach them in future. Speaking about computers it is impossible not to mention parallel computing. It is an idea aimed at improving computers’ capacity. At the beginning all the computers were serial with only one processor, however then it was decided to invent computers with several processors as they would be able to perform several tasks at once more efficiently and the programs would run faster. â€Å"Having multiple processors does not necessarily mean that parallel computing will work automatically. The operating system must be able to distribute progr ams between the processors (eg. recent versions of Microsoft Windows and Mac OS X can do this). An individual program will only be able to take advantage of multiple processors if the computer language it's written in is able to distribute tasks within a program between multiple processors. For example, OpenMP supports parallel programming in Fortran and C/C++† (Mannell). The constant improvement of a computer made it perfect and

Operational framework for the DRNC Convention Research Paper

Operational framework for the DRNC Convention - Research Paper Example The direct participants in ensuring security and emergence response, and the community hosting the event should be prepared for any emergency situation. No room should be left for either infringement of security or avoidable suffering due to any unforeseen emergency situation. In such regard, this paper entails the operational framework for the DRNC Convention. A convention of the Democratic and Republican National Committees requires the exercise of stringent security measures. The threat of terrorism has increased greatly in the post 9/11 era, prompting the need for proper planning of events that may be targeted. Indeed, the September 11 attacks made the George Bush administration adopt a security focused emergency management at the national level, while also encouraging the adoption of the same at state and local levels of emergency management (Haddow, Bullock & Coppola, 2014). Anti-terrorism efforts to protect American citizens in their homeland or abroad are undertaken through a collaboration of the military, the intelligence community, law enforcement agencies, the diplomatic community, and emergency management. Presently, the threat to American leaders arises from within, where there are some disgruntled groups such as anarchists as well as foreign based groups like al Qaeda. Therefore, for the sake of securing the DRNC Convention a nd ensuring that any damage caused by threats is minimized, the collaboration of the event planners with all the stakeholders is required. The operational framework should be designed in a way to cater for all emergency situations that may happen within the precincts of the venue. Though the main event may without a hitch, there is a risk of problems arising among the protestors who are expected to picket nearby.

Lab assignment Report Example | Topics and Well Written Essays - 250 words

Assignment - Lab Report Example The movement of material across the dialysis membrane was depended on the concentration of the materials across the membrane. Notably, highly concentrated solutions were expected to move from high to low concentrations through diffusion process. Additionally, materials were also expected to move form regions of low concentration to high concentration across the membrane (movement of the experimental material out of the membrane) through osmosis process. Finally, at a certain point or zero concentration gradient no movement of materials across the cell was expected. The concentration of any given solution determines the movement of materials across any semi or permeable membrane. The movement of water molecules or materials from regions of high concentration to regions of low concentrated refers to diffusion of materials. The materials are expected move from regions of low concentration to regions of high concentration in a process termed as osmosis. These movements are attempts of creating balance or equilibrium in concentration within the regions around any given cell membrane. Therefore, when the concentrations between the membranes are of equal concentration, there shall be no movement of material across the membrane. Hence, this process well explains different types of movements of materials across cell membranes of living organisms (Beckett

Corporate Social Responsibility Research Paper Example | Topics and Well Written Essays - 1000 words

Corporate Social Responsibility - Research Paper Example As an international franchise, this is an opportunity to participate in counseling and such-like initiatives that will help to alleviate this drug abuse menace. First and foremost, as for a franchise in the hotel industry, the relevance of drug abuse is rife and the implications are severe. When the youth abuse drugs, insecurity, crimes and vandalism are the likeliest results of their actions with hotels (ICAP, 2004). As a hotel with such highly recognized international standards, the benefits of dealing with the menace will be immense. The youth will be rehabilitated while the company will help to make the locality a safe haven for its visitors. It will also provide a chance for guests to invest in the area thereby providing a great leverage for raising the standards of living of the local people (Benabou and Tirole, 2010). The youth will engage in meaningful social and economic activities, hence assuring the industry of its continuity. This is a low-cost initiative, given the benef its expected at the end of it all. Given that most of the Marriot employees are from within the locality, the initiative has a high chance of success. The employees will lead the initiative while directing the management team to areas with the greatest need for resources and specialized attention. This will also act as a way of recognizing the employees’ efforts, hence maintaining loyalty within the workforce. Therefore, less money will be used to contract people to take part in the whole process. The company will save money that could have been used for advertisements since the employees will act as the advertisers in the locality (Benabou and Tirole, 2010). Once its kicks off, the project will require lesser monetary contributions from the company. This is so because the number of sponsors is expected to increase and support this noble cause. The youth will also have their initiatives from which they will gain money and sustain themselves. The implementation will be as foll ows. Employees from the locality will be given a chance to map out the areas that require the company’s intervention. After the areas have been identified, the neediest of them all will be picked as the first to receive assistance (Thompson, 2005). This will act as the stepping stone to all other areas since the success or failure of the first initiative will determine the approaches used to tackle the remaining ones, and thus mapping the initiative’s success path. The hotel will then include the costs of hiring the counseling personnel to train the works on how to go about this issue and what factors to look out for when seeking to help individuals affected by drug abuse. This is crucial as it increases awareness and allows each to use their skills and any prior information to ensure the initiative succeeds (ICAP, 2004). The creation of rehabilitation centers is also important as a way of ensuring that those young people who wish to get help can have a place where the y can run to without being judged or mistreated. To ensure the company benefits from this initiative, there are several aspects that need to be done from the initial stages. The employees must first be brought on board for full participation to be accorded. Those who will be at work will also

Privatizing of Social Security Essay Example for Free

Privatizing of Social Security Essay In â€Å"Privatizing Social Security,† the author discusses the importance of privatizing social security. The author gave a brief overview of the history of social security and explained what he thinks is wrong with the system. Although the author explained the benefits of privatization, his views come off as a bit simplistic because he oversimplifies the social and economic problems that are associated with privatizing social security. In the article the author discusses how the social security trust fund will be in financial difficulty by the year 2018 if the retirement age, tax laws, and other laws associated social security do not change. The author states that the social security financial crisis will arise when the government has to pay the trust fund with treasury notes, which has led him to believe that privatization is the answer to saving the system. Although the author argues that privatization is the answer to social security crisis, it is not the best solution because it will lead to social and economic problems in the future. The main problem with the author’s argument is that he believes that privatization will allow social security funds to grow, since people will be investing their money rather than simply contributing to the fund. However the author fails to take into account that most people lack education to successfully invest money, which threatens their future economic security. The author also fails to consider that investing social security funds is the equivalent to gambling because markets rise and fall and people could potentially lose substantial amounts of retirement money if they cash out during an economic downturn. Although the author made valid points to support privatization, such as changing laws associated with social security, the author should not simplify the costs of privatization because privatizing is a gamble, which takes the security out of social security.

The primary target of Tennysons poetry Essay Example for Free

The primary target of Tennysons poetry Essay â€Å"The primary target of Tennyson’s poetry is Victorian greed and materialism. † How far do you agree with this view of Tennyson’s poetry? In your answer you should either refer to two or three poems in detail or range more widely through the whole selection. Tennyson throughout his poetry focuses on greed and materialism when reflecting on the changing times in society and the growing of ‘the work of the days of man’ and the golden age. He does this particularly in ‘Maud’ In ‘Morte D’Arthur’. ‘Maud’ is poem written about a man who loses his father after he is murdered by a business friend . Tennyson uses this as the basis to explore the mental instability of the speaker which he uses to explore other issues such as Victorian greed and materialism. In ‘Maud’ Tennyson undertakes a psychological exploration of the speaker ‘maud’ who seems to have gone mad after losing his father . He focuses on the greed and materialism on how the speaker’s father was unjustly killed by his fellow business partner . He says : ‘ gorged scheme that had left us flaccid and drain’d’ This literally translates as sucked us dry which shows how selfish the business partner was so on the whole reflects society’s greediness . Then Tennyson goes on to criticise the actions of society and you can see this clearly when the speaker talks of how ‘blessings of Peace? ’ have been ‘made into a curse’ by society. This implies to the reader that society has become so corrupt , greedy and selfish that even positive things , ‘blessings’ have been turned into bad things ‘curses’. The speaker muses on how no there are ‘pickpockets’ , ‘each hand lusting for all that is not its own’. There is now so much greediness in society that people want to own what is not theirs. Throughout the Victorian era there was a radical change with the advance of science for example Darwin and his evolution of species which went against Religious beliefs that God created Everything . Tennyson having strong faith in Christianity highlights how this new age ‘the golden age’ despite it’s breakthroughs poses danger to society and humanity through the speaker. The speaker says ‘these are the days of advance , the works of men of mind,’ . Tennyson using satire because he is mocking the idea of the works of men are and can be better than the the works of God and the substation of works ‘of God ’ with ‘of men of mind’ makes this very obvious to the reader.

Structure Of Nigerian Financial System Accounting Essay

Structure Of Nigerian Financial System Accounting Essay The need for transparency and clarity in the presentation of financial statements has been an endemic phenomenon which has contributed to the high level of corruption in Nigeria. This level of inadequacy in proper disclosure of relevant information is peculiar to most developing economies. Ali et al., (2009) buttressed the point that the level of disclosure of adequate and reliable information by companies in emerging nations lags behind developed western capital markets and regulatory bodies are less effective in enforcing the accounting regulations. They added that overseas investors are often hesitant to invest in companies operating in emerging economies due to the lack of transparency and lack of acceptance of internationally recognised standards. Chamisa (2000) pointed out that the international accounting harmonization objective is vital for developing countries because of their significant dependence on inflows of foreign capital to finance economic and industrial development s. This argument is clearly relevant to the Nigerian economy, which is dependent on the international institutions like World Bank and International Monetary Fund for funding. In a developing economy, such as Nigeria, financial sector development has been accompanied by structural and institutional changes. Financial sectors generally have long been recognised to play a crucial role in economic development of an economy (Ogujuiba and E.Obiechina, 2010).This sector is often seen as the backbone of the countrys economy due to its impact. The financial system in Nigeria became liberalized when structural adjustment programme was introduced in the 1980s. In recent years the system had undergone significant changes in terms of the policy environment, number of the institutions, ownership structure, depth and breadth of markets, as well as in the regulatory framework. However, in spite of the far reaching reforms of the past two decades, the Nigerian financial system is not yet in a position to fulfil its potential as a propeller of economic growth and development (Onoja et al.,2012). In Nigeria, most companies including financial institutions have been complying with standards issued by The Nigerian Accounting Standard Board (NASB) for a number of years. These standards represent Nigerian Generally Accepted Accounting Practice (PWC, 2011). The information disclosed in Audited Financial Statements (AFS) is guided primarily by the Companies and Allied Matters Act (CAMA) 1990. Section 334 (2) of the Act provides details of information to disclose. In addition to this provision, banks and other financial institutions including Primary Mortgage Institutions (PMI) are expected to comply with Banks and Other Financial Acts (BOFIA), and Nigeria Deposit Insurance Corporation (NDIC) Act 2006 (Abiola and Ojo, 2012). However, in recent years it has been quite common for emerging economies to adopt, either wholly or partly modified form, International Financial Reporting Standards (IFRS) as promulgated by the International Accounting Standards Board (IASB), with a view to improve corporate reporting standards and encourage international investments for the development of their economies otherwise struggling due to lack of resources (Ali et al, 2009). To this end, all financial institutions in Nigeria have been mandated by the regulatory bodies from January 1, 2012 to adopt IFRS as a means of improving financial reporting standards and encourage international investors to invest in the country. 1.2 Research Aim The overall aim of this research is to assess the prospects and the challenges of adoption of IFRS by financial institutions in Nigeria. It considers what impacts the adoption of IFRS could have in curbing the level of corruption and ensuring that high level of transparency is maintained in the major sector of the economy. 1.3 Research Objectives Specifically, within the context of this dissertation, the objectives of this research are to: 1) To examine if lack of transparency, mainly the inadequate disclosure of relevant information in the financial statements and incomparability with global accounting standards were the factors that necessitated the adoption of IFRS by Nigerian Financial institutions. 2) To assess if the costs of the adoption of IFRS outweigh its benefits. Consequently to enable the researcher to evaluate the prospects and challenges the adoption of IFRS is having on the financial sector. 3) To evaluate the impacts the adoption of IFRS will have on relevant areas of the financial reports ranging from the preparation and presentation of the financial statements, information technology and audit report. 4) To explore the potential benefits local and foreign investors will derive from the IFRS adoption. The review of the current writings on IFRS adoption has focused mainly on the developing economies, considering the impacts its adoption will have on those emerging markets. For instance, Bremer and Elias (2007) highlighted that companies from developing economies with weak financial transparency and corporate governance will find it difficult to raise capital and attract foreign investors. Similarly, D.Singh and Newberry (2008) focus on good corporate governance as one of the requirements for complying with International financial reporting standards by developing economies. The uniqueness of this dissertation is that it is specifically concentrating on the financial institutions in a developing economy, where the application of these international financial reporting standards is paramount. The role of financial institutions in developing economies cannot be overlooked, as stated by Bakker and Gross (2004,p.3) because they facilitate savings mobilisation by offering both individuals and institutional savers and investors additional instruments and channel for placement of their funds. In addition, they provide credibility for developing economies in International market. Hence, the researcher would be delving into the prospects and challenges the adoption of international financial reporting standards will have on these financial institutions in the context of Nigerian economy. 1.4 Statement of Research Problem and Questions The intention of this research is to gain an insight on the rationale behind the adoption of IFRS by financial institutions in Nigeria, the prospects and challenges of the transition from Nigerian GAAP to IFRS and the impacts of its adoption. In Nigerias economic history, the strides of the last few years, which have been internationally acclaimed, was exceptional. The many reforms that have engendered the current success have largely included those in the financial sector, particularly, the positive policy shifts in the domestic money market as a first step towards a more robust and enduring facilities for the sector (Iganiga, 2010). President of Institute of Chartered Accountant of Nigeria (ICAN), Mrs Elizabeth Adegite has stressed the need for transparency in the nations financial institutions, saying this would wage war against future failure in the sector (Ekeleme, 2009). The adoption of IFRS by this sector should address the issue of this lack of transparency. In order to achieve the objectives of this research, the questions that this finding seeks to answer are: 1) What are the driving factors and likely constraints the adoption of IFRS will impose on the financial Institutions in Nigeria? 2) What impacts would IFRS adoption have on the financial statements and other essential areas of the financial system? 1.5 Value of this Research This research adds value to current research specifically in the area of Impacts of IFRS adoption, in the context of Nigerian financial institutions, where the implementation of IFRS just took off beginning of this year 2012. This report will serve as a benchmark for future researchers or any knowledge seeker on the relevance of IFRS in an emerging economy like Nigeria, taking into cognisance the various schools of thought examined in this field. It will also enlighten the Nigerian public and as well boost the confidence of potential investors (be it foreign or local) on how the adoption of IFRS will provide credibility to the financial reporting made by the financial institutions. 1.5.1 Structure of Nigerian Financial system It is important to give a brief description of the structure of Nigerian Financial system in this early part of the research so as to have a glimpse of what it entails. Afangideh and Olofin (n.d.) stated that the Nigerian financial system can be broadly divided into two sub-sectors namely: the informal and the formal sectors. The informal sector comprises the local money lenders, the thrifts, saving associations, etc. This component is poorly developed, limited in reach, and not integrated into the formal financial system. Its exact size and effect on the entire economy remain unknown. The formal financial system on the other hand can be further subdivided into capital and money market institutions. This is shown in the diagram below: Figure : Structure of Nigerian Financial System Source: CBN 2010 Report 1.6 Structure of the Dissertation This dissertation is divided into five chapters. The first chapter is the introduction which includes background of the study, research aim and objectives, statement of research problem and question, structure of Nigerian financial system, value of the research and structure of the dissertation. Chapter two focuses mainly on literature review which comprises the globalisation of IFRS and definition of key terms, conceptual framework and models, the drive for IFRS by Nigerian financial institutions, previous research and evolution of Nigerian accounting system. Chapter three deals with research methodology which encompasses research method, research strategy, research approach, limitation of the research and method of data collection. Chapter four considers the case analysis and interpretation of findings. This consists of compatibility of Nigerian GAAP and IFRS, accounting differences between Nigerian GAAP and IFRS, converting to IFRS: effects on Nigerian Banking. Finally, Chapter Five is the conclusion and recommendation. This chapter deals with analysing the data and interpretation of the findings. This analysis involves data collected from both primary and secondary sources relating to financial institutions in Nigeria. This research utilizes hybrid method comprising both qualitative and quantitative methods. However, the qualitative method is the key method while quantitative method is used to back some of the findings of the qualitative method. It is expedient to first consider the compatibility of the Nigerian GAAP and the International financial Reporting Standards before assessing the prospects and challenges the adoption of the foreign standards on the financial institutions. 4.2 Compatibility of Nigerian GAAP and IFRS Before any logical country would consider adopting a foreign accounting standard, the first thing will be to look at the similarities and differences. If there are no differences, then adoption would be of no immense value. With the advent of globalisation, the worlds capital markets have witnessed rapid expansion, diversification and integration. These changes have brought a shift away from local financial reporting standards to global standards (Terzungwe, 2012). It is important to state here that no research work or even publication can do justice to the many differences in the details that exist between IFRS and Nigerian GAAP. According to Price Waterhouse Coopers Report (2011), the major similarities and differences between the IFRS and Nigerian GAAP are shown in the table below: institutions The prospects of adopting IFRS by Nigeria represented an ample shift in financial reporting for the countrys financial institutions because many requirements in IFRS differ from those in the Nigerian GAAP. The adoption of these foreign standards has a lot of promising prospects for the Nigerian financial institutions as they aim towards establishing their presence in the global markets. The various prospects that necessitated the adoption will be analysed below taking into cognisance the responses from the interviewees coupled with some relevant articles in order to enhance credibility. 4.3.1 Transparency and Credibility One of the most salient points put forward by the interviewees as a main prospect of adopting IFRS by Nigerian financial institutions is that it will enhance transparency and credibility. Thirty percent of those interviewed mentioned that lack of transparency and credibility in the area of financial reporting by financial institutions in the country has contributed to the slow progress of the economy. Some of them clearly stated that this lack of transparency is as a result of poor integrity of the management staff. They further explained that the lack of transparency is in the area of provision of inadequate reports, publishing financial statements on a highly selective basis and non-disclosure of important information that could influence the users of financial statements. This response is corroborated by Dr Ngama (2012), the former minister of state for finance in Nigeria, who highlighted that the failure of banks and other financial institutions is the lack of transparency, mainl y in form of manipulation of figures and full disclosure. According to Omotoye (2011) transparency and credibility are seen as important ingredients in nation building and formation of national character; help scholars better understand the dynamics of corruption and hold the key to successful resolution of corruption problems. With the adoption of IFRS, Coker (2012) stated that Nigerian financial institutions can be seen to hold their own in the international market and at the same time compete favourably. He added the financial sector must be seen to comply with the new transparency standards under IFRS in order to achieve their objectives. However, two of the respondents are of different opinions that they do not think the adoption of IFRS will create any more transparency than the local accounting standards. They believed that transparency is not a function of the accounting standards but the preparers of the financial statements. 4.3.2 Boost Reputation in the foreign market Another prospect highlighted by the interviewees is the boosting of the reputation of Nigerian financial institutions in the foreign market. A statement from one of the interviewees read: Nigeria and everything Nigerian including financial institutions have lost their reputation in the international market just because of our bad leadership and insincerity in terms of preparation and presentation of financial statements. He further stated that no Nigerian company wants to be associated with by foreign investors simply because of fraudulent act linked with Nigerians who are top officials in the so called reputable companies in the country. Sixty percent of the interviewees strongly agree that boosting of reputation of financial institutions in the international market is the main prospect of the adoption of IFRS in Nigeria. They believe that if financial statements are prepared under a global accounting standard, there will be less manipulation of figures which will inadvertently promote good image of the Nigerian companies in the foreign market. To support this statement, Ramanna and Sletten (2009) argued that countries choose to adopt IFRS when they expect to increase the share of foreign capital and trade in their economy: expected foreign involvement in an economy can make current adoption of international standards more attractive. They added that financial institutions with low levels of foreign capital and trade can choose to adopt IFRS if they are expecting growth in those factors. 4.3.3 To encourage foreign investors This is another vital prospect the respondents consider cannot be overlooked. In their opinion, they mentioned that the main rationale behind adopting IFRS is to encourage foreign investors. This prospect share the same percentage with the prospect mentioned above in the data collected. Sixty percent of the respondents are of the opinion that with the adoption of IFRS by financial institutions, foreign investors will be encouraged to invest in the companies because reports are clearly written in compliance with the foreign standards that they understand. Some of the respondents acknowledged that foreign investors confidence will be boosted because financial statements of potential companies can be compared with other similar companies in the foreign market. To substantiate this statement, Ali et al.(2009) wrote that overseas investors are often hesitant to invest in companies operating in emerging economies due to the lack of transparency and lack of acceptance of internationally rec ognised reporting standards. Ogunwale (2011) buttressed the point that the adoption of IFRS by companies operating in both private and public sectors would boost the investment climate in Nigeria. Foreign investors want financial statements that are comparable with those of similar businesses in other parts of the world, for strategic decision making in relation to mergers and acquisitions. Many foreign investors will require their subsidiaries in Nigeria to report in accordance with IFRS so that the parent company can comply with its reporting requirements in its home territory. Similarly, the implication of the new reporting format is that banks and other institutions are at the end of the financial year expected to embark on full disclosure of their activities to the extent that it should be understandable to both the shareholders and investors, while at the same in compliance with international best practice (BusinessDay, 2012). This means that financial statements prepared unde r international financial reporting standards will be more reliable than Nigerian GAAP. 4.3.4 To reduce level of corruption Another vital point raised by the interviewees is that with the adoption of IFRS the level of corruption among top management officials in financial institution will be reduced. Five percent of the people interviewed clearly pointed out that corruption may not be totally eradicated from the financial system but to a reasonable extent will be reduced. During the interview, reference was made to the sacking of corrupt bank chief executives by the Central Bank of Nigeria governor. In their opinion, the interviewees believed that if there had been a more concise and transparent accounting standards than the local standards, the fraudulent activities perpetrated by the banks top officers would not have been possible. One interviewee explained that in a view to fight corruption in the country, especially among top officers in notable companies, is one of the rationales that made the Federal Government of Nigeria to mandate companies to adopt IFRS. He further stated the more stringent provi sions in IFRS can address creative accounting that Nigerian GAAP is susceptible to. Onwubuariri (2012) stated that fighting corruption is not easy and since IFRS will ensure an accounting system that will checkmate corruption and fraud, there is expectation that not all stakeholders will be satisfied with its adoption. It is observed during the course of this research that there are some IFRS frameworks which Nigerian GAAP has no guidelines. For instance, the Price Water House Report (2011) reveals that no guidance exists for non-current assets held for sale or disposal group, financial liabilities classification, convertible instruments and other vital accounting transactions under the Nigerian GAAP compare to IFRS. These are areas susceptible to corrupt practices. 4.3.5 To facilitate cross border exchange listing Kip (2007) defines cross border listing as the listing of securities issued by a foreign issuer on a domestic securities exchange. He added that the reasons for this cross border exchange is for companies to boost their status as a truly global player, increase trading volume and improve shareholder relations. Five percent of the correspondents admitted that adoption of IFRS would enhance cross border exchange listing which may not be possible with Nigerian GAAP. They added that with IFRS in place, the obstacles like differences in accounting standards, inadequate financial information to cross border exchange listing will be removed because of the uniformity in the accounting standards. In a similar research conducted in India, with a parallel growing economy like Nigeria, it was observed that IFRS will eliminate blockades to cross border listing and would be beneficial for the investors who generally attributed to risk premium if the underline financial information is not prepared in accordance with international standards (Ray, 2012). The overall prospects of IFRS adoption by financial institutions responses from the research questionnaire distributed are shown in the table below coupled with a pie chart: Table : Percentage distribution of responses of respondents on the prospects of IFRS adoption by Nigerian financial institutions Ranking according to % of respondents 1 2 3 4 5 1Transparency and credibility 30% 2 To boost their reputation in the foreign market And also encourage foreign investors 60% 3 To enhance international comparison 60% 4 To reduce level of corruption 5% 5To facilitate cross border exchange listing 5% Figure : Prospects for the adoption of IFRS by Nigerian financial institutions 4.4 Challenges of IFRS adoption by Nigerian financial institutions The adoption of IFRS presents many challenges especially for many developing nations. Ehijeagbon (2010) wrote that the convergence to a single set of globally accepted high quality standards is vital to economic growth and ultimately in the best interest of the public, it is essential for all the stakeholders to consider the need for their operation in overcoming the attendant challenges that come with the adoption and implementation of international financial reporting standards. These challenges are analysed below: 4.4.1 Cost factor The first challenge put forward by the interviewee is the cost of implementation factor. Fifty percent of the responses from the questionnaire mentioned that there are various costs associated with the implementation of the foreign standards ranging from cost of training and cost of replacing Nigerian GAAP packages with IFRS packages. In their opinion, they believe the cost of hiring IFRS trainer, creating a conducive environment for the implementation and changing the local statement of accounting standards packages to IFRS packages will have a big impact on the earnings of the financial institutions. In support of this view, Terzungwe (2012) highlighted that converging to IFRS has a huge cost outlay which include the cost of training personnel to understand the new global standards, cost of acquiring new accounting packages that are needed for the implementation, cost of discarding former accounting packages that are not compatible with IFRS. Madawaki (2012) added that professional s (accountants, financial analysts, auditors, tax practioners, regulators, stockbrokers and accounting lecturers) are all looked upon to ensure successful implementation of IFRS which may prove costly to small-size financial institutions. He further stated that training materials on IFRS are not readily available at affordable costs in Nigeria to train such a large group which poses a great challenge to these financial institutions in adopting IFRS. However, twenty five percent of the respondents are of different opinion that cost cannot be a challenging factor to financial institutions taking into cognisance their financial strength. They asserted that majority of the countrys financial institutions have the financial capability to overcome the cost factor which is evidenced in their published financial statements; although their reported profits may be slightly affected in the short term but will be recupperated in the long term. An argument in favour of these respondents opinion was pointed out by Chadha (2010) that financial institutions with the intention to go global will consider cost as a benefit instead of a challenge because all their business units/investments will be on a common accounting platform. 4.4.2 Lack of personnel Thirty percent of the responses from the questionnaire showed that financial institutions in Nigeria do not have the right personnel to implement the IFRS. They are of the opinion that most of these financial institutions staffs are neither accountants nor auditors, thereby making it difficult to quickly adapt to the new accounting system. They added that some of the accountants in the financial organisations are not IFRS compliant because they are locally qualified. Oduware (2012) emphasised that the average accountant in most entities in Nigeria lacks understanding of advanced financial management techniques for instance financial instruments valuation, impairment analysis forecasting etc. This has slowed down the reporting process. These financial instruments are essential transactions of most financial institutions globally. In the course of this research, it is observed that lack of right and adequate personnel is major predicament for most emerging economies. The Minister of Fi nance in Nigeria, Mrs Ngozi O. Iweala (2011) acknowledged the fact that despite some training programme on the set of International standards organised by some financial firms in this category, they have not really gotten to the stage of embedding IFRS into their systems and process, even as some insisted that most of the companies in the country have no idea of how to go about the IFRS. Also, Adam (2009) cited a recent study conducted by the United Nations Conference on Trade and Development (UNTAD) indicates that there is serious shortage of personnel in developing countries that have the basic skills and experience to implement IFRS. This therefore makes it crucial for the issue of skill gap to be tackled at the very outset in our IFRS transition. In contrast to the above view, twenty five percent responses indicated that Nigerian financial institutions have the people it takes to implement the international accounting standards. In a similar manner, some responses from the interview conducted also supported this notion that there are qualified staffs in financial organisations that possess the necessary skills to implement the IFRS, although they may need to update knowledge. 4.4.3 Lack of infrastructure This is another challenge preventing the smooth flow of the implementation of IFRS by financial institutions in Nigeria as mentioned by some of the interviewees. Ten percent of the responses received agreed that most Nigerian companies lack the proper infrastructure to effectively carry out the execution of the foreign standards. Mwaura and Nyaboga (2009) wrote that more than a half of all African countries do not have the functional accounting organisations to ease the execution of the IFRS. They added that International Financial of Accountants (IFAC) faces the daunting task of assisting these developing countries to first develop functional professional accounting organisations. Similarly, O.Ailemen and Akande (2012) argued that some of the obstacles to full implementation of IFRS are the absence of training facilities and academic curriculum in school. They also pointed out that poor reporting systems are also indication of poor infrastructure. On the contrary, forty five responses disagreed with the above mentioned point. They strongly believed that Nigerian financial institutions have the technical know-how to Implement IFRS. They added that without proper infrastructure in place, they would not have been mandated to adopt IFRS in the first place. In their view, it is upheld that most Nigerian accounting standards are a replica of International financial reporting standards, except for few standards that are amended to suit the countrys environment. This argument is supported by Iyoha and Jafaru (2011) which declared that there are strong institutional infrastructure to make the transition to IFRS effective and rewarding like accountancy bodies (ICAN and ANAN), Central Bank of Nigeria (CBN), Securities and Exchange Commission (SEC), Nigerian Accounting Standards Board (NASB). 4.4.4 Political and cultural factor Politics and culture is also one of the challenging factors for adoption of IFRS by financial institutions in Nigeria, as most companies are being regulated by governmental bodies. Government, in both developed and undeveloped countries play important part when it comes to making decisions that affect the vital part of the countrys economy. The adoption of IFRS is of great significance to Nigeria which makes the role of the government inevitable. Ten percent responses confirmed that political and cultural factor is another unavoidable challenge in the Nigerian sector. The political factor is seen to be a challenge as explained by one interviewee due to lack of continuity when there is change of political power, which might have a negative effect on the activities of the financial sector. He stated that a new government might take over and not be in support of the IFRS due to the poor structure of the political setting With regards to culture, Jones et al., (2009) stated that integrat ing world-wide cultural differences to ensure that IFRS are applied and interpreted consistently is sure to be a difficult task. The management culture in most financial institutions in terms of compensation plan would have to be changed due to the differences in terms and conditions of Nigerian GAAP and IFRS (Ailemen and Akande, 2012). This tends to be a great challenge as most of the top officers feared that the terms and conditions of IFRS might be less favourable. However, five percent of the responses were of different opinion that the politics and culture may pose no challenge as the Nigerian government is more than prepared to ensure the smooth transition from the local GAAP to IFRS. To corroborate this opinion, Omankhanlen (2010) reported that the Federal Government of Nigeria is in support of the adoption of the foreign standards because it will facilitate rapid economic development as explained by the countrys Minister of Commerce and Industry in a summit organised by NASB. In addition, the Financial Reporting Council of Nigeria, a federal government agency, has concluded the arrangements for the establishment of IFRS academy as a platform the development of contemporary skills sets in all aspects of accounting and financial reporting amongst preparers, users, regulators and auditors of financial report, and the teaching and learning of IFRS in Nigeria and Africa (Financial Reporting Council of Nigeria , 2012). The overall responses on the challenges of IFRS adoption by Nigerian financial institutions are depicted in the table and graph below: Table : Percentage distribution of responses on the challenges of IFRS adoption by Nigerian financial institutions 1 2 3 4 Ranking according to % of respondents Agree Disagree Agree Disagree Agree Disagree Agree Disagree 1. Cost 50% 25% 2. Lack of personnel 30% 25% 3. Lack of infrastructure 10% 45% 4. P

Emphysema :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Emphysema is one of several diseases usually labeled collectively as chronic obstructive pulmonary disease (COPD). It’s the most common cause of death from respiratory disease in the United States; approximately 2 million Americans are afflicted with the disease. Emphysema(COPD) appears to be more prevalent in men than women. Postmortem findings reveal few adult lungs without some degree of emphysema. Causes   Ã‚  Ã‚  Ã‚  Ã‚  Emphysema(COPD) may be caused by a genetic deficiency of alpha 1 -antitrypsin (AAN) and by cigarette smoking. Genetically, one in 3,000 newborns are found with the disease, and 1% to 3% of all cases of emphysema are due to AAT deficiency. Cigarette smoking is thought to cause 20% of the cases. Other causative factors are unknown. Complications   Ã‚  Ã‚  Ã‚  Ã‚  In emphysema(COPD), complications may include recurrent respiratory tract infections, cor pulmonale, and respiratory failure. Peptic ulcer disease strikes 20% to 25% of patients with COPD. Additionally, alveolar blebs and bullae may rupture, leading to spontaneous pneumothorax or pneumomediastinum. Assessment findings   Ã‚  Ã‚  Ã‚  Ã‚  The patient history may reveal that the patient is a long-time smoker. The patient may report shortness of breath and a chronic cough. The history may also reveal anorexia with resultant weight loss and a general feeling of malaise.   Ã‚  Ã‚  Ã‚  Ã‚   Inspection may show a barrel-chested patient who breathes through pursed lips and also uses accessory muscles. You may notice peripheral cyanosis, clubbed fingers and toes, and tachypnea.   Ã‚  Ã‚  Ã‚  Ã‚  Palpation may reveal decreased tactile fremitus and decreased chest expansion. Percussion may detect hyper resonance. On auscultation, you may hear decreased breath sounds, crackles and wheezing during inspiration, a prolonged expiratory phase with grunting respirations, and distant heart sounds. Diagnostic tests   Ã‚  Ã‚  Ã‚  Ã‚  Chest X-rays in advanced disease may show a flattened diaphragm, reduced vascular markings at the lung periphery, over aeration of the lungs, a vertical heart, enlarged anteroposterior chest diameter, and large retrosternal air space.   Ã‚  Ã‚  Ã‚  Ã‚   Pulmonary function tests typically indicate increased residual volume and total lung capacity, reduced diffusing capacity, and increased inspiratory flow.   Ã‚  Ã‚  Ã‚  Ã‚  Electrocardiography may reveal tall, eymmetrical P waves in leads II, III and aVf; vertical QRS axis; and signs of right ventricular hypertrophy late in the disease. Red blood cell count usually demonstrates an increased hemoglobin level late in the disease when the patient has persistent severe hypoxia.

Candida albicans Essays -- Essays Papers

Candida albicans Candida albicans is a dimorphic fungus. This means that that C. albicans has to different phenotypic forms, an oval shaped yeast form and a branching hyphal form. C. albicans normal habitat is the mucosal membranes of humans and various other mammals including the mouth, gut, vagina, and sometimes the skin. Normally C. albicans causes no damage and lives symbiotically with the human or animal host, even helping to breakdown minute amounts of fiber that are eaten in the host’s diet. The normal bacterial flora of the gut, mouth, and vaginal mucosa act as a barrier to the over growth of fungal infections like C. albicans. Loss of this normal flora is one of the main predisposing factors to an infection by C. albicans. There are many ways that a C. albicans infection may occur. One is the use of antibiotics for an extended period of time to combat a pre-existent bacterial infection. Since the antibiotics used will kill only the bacteria and not any fungus this allows for C. albicans to gain a foot hold over the local mucosa that it is inhabiting, be it the gut, th...

Things I Dont Want to be When I Grow Up :: Personal Narrative, Personal Experience

As a youthful teen, I have many dreams and ambitions yet to be achieved. I have always daydreamed of my future with childhood fantasy. But, what are the things I do not want to do when I grow up? A myriad of thoughts cross my mind. Firstly, I definitely would not want to have a lowly position in life. I would like to run the extra mile, to strive harder and to gain the highest education that I can achieve . I do not want to be underestimated and believe that nothing is impossible. I am resolute in achieving what I want and I know what I have to do to get there. The transition to adulthood is filled with many temptations that determine our lifestyle and choices for the rest of our lives. Drugs lead to an unhealthy economic and social position, besides extensively damaging our health. Greed ends up dominating the more prominent matters in life, such as taking time out for family, whilst jealousy is a sin that propels us towards superficiality. All these immoral acts and wrongdoings not only places others in grief but also shows a personality which is unhealthy in mind, soul and heart. Therefore, I do not plan on becoming one when I grow up, but rather be discipline and firm in doing the right thing. I do not want to be all blue and gloom. â€Å" Laughter is the best medicine.† It is very important that we always look on the bright side, to think half full, instead of half empty. Positive instead of negative. Optimistic rather than pessimistic. Furthermore, studies show that smiling releases endorphins, which are natural painkillers and that it takes 43 muscles to frown but only 16 muscles to smile! So, why frown? Smile a mile wide and share a cheery, bright personality with everyone. I do not want to experience the serious problem of unpaid debts and bankruptcy when I am grown up. We should not have excuses to spending lavishly. Prudent spending is always wise. After all, it is better to save that money for a rainy day than to spend it foolishly. I definitely do not desire to be ignorant of our environment of which we are depending on so wholly, especially when I am grown up. I want to go green and participate in preserving the environment, Our planet can continue to be a beautiful planet if we care for our environment and stop it from being destroyed.

Linux Security Technologies Essay

In a world so largely dependent on computer systems, inadequate security measures could lead to anything from having a single person’s financial information compromised to an electronic 9/11 against some of our country’s most secure federal computer networks. In the modern computer based society we live in, security is essential to protecting everything from personal desktops all the way up to the most secure federal databases. And many corporate and government level computers are based on the Linux kernel. SELinux has 3 states it can be in if on a system: Enabled, Disabled, and Permissive. Enforcing means SELinux security policy is active, Disabled means SELinux security policy is not active, and Permissive is a diagnostic state commonly used for troubleshooting. To better understand what improvements Mandatory Access Control (MAC) can provide for security, one needs to know about the standard Linux security provision called Discretionary Access Control (DAC). DAC, though it is still a form of security, only provides minimal protection to a Linux file system. With DAC, access to files merely requires needed permissions from the owner of the file to access (commonly referred to as file permissions), often requiring a password to open. A basic weakness of DAC is not being able to fundamentally differentiate between human users and computer programs. And with so many systems often having such large numbers of users, it only takes hackers accessing a single user’s account to have access to any and all of the files they have permissions for. If the compromised user account were to have super-user (root) access, the hacker could then gain access to an entire file system. This became the basis for coming up with a more secure way of protecting wrongful access into standard Linux based systems. SELinux utilizing MAC, on the other hand, was created to address this very weakness that DAC has as the standard Linux security. The way MAC helps improve overall security of SELinux is by providing what is called granular permissions for every subject (user, program, process) and object (file, device). In other words, through MAC, you only grant any subject the specific object or objects required to perform a specific function, and no more. Compared to DAC, security is more compartmentalized and has more layers of protection. Hence, SELinux provides a much more secure environment than the original Linux security features alone can. Another feature providing further security for a network is TCP Wrappers. TCP Wrappers work by controlling access through the utilization of IP addresses. In Linux, this is accomplished through 2 specific files that need to be created. The first file, hosts. deny, is a file listing names of hosts that are to be denied access to the network. The second file, hosts. allow is a file listing the names of hosts that are allowed access to the same network. The absence of theses 2 files, would allow the entire Internet access to network services, severely lowering the security of a host. This lowers a system being compromised through a sort of â€Å"gate guard with an access list† policy. If your name appears on the list, you gain access; if it’s not, you don’t. Creating an artificial root directory is yet another way to provide security for Linux systems, and is commonly referred to as a chroot jail. This prevents accessing or modifying, possibly maliciously, any file outside the directory hierarchy. The command required to create a chroot jail is /usr/sbin/chroot. Note, you must be working as root inside the Linux shell to do this. By creating a chroot jail, it prevents users from navigating up the hierarchy as high as possibly â€Å"/† (root). Even if the user did not have permissions required to edit higher directories, they may still be able to see files they don’t have any reason to have any access to. Chroot can be useful for providing basic preventative security by making it more difficult to exploit information on a server. But, by limiting user access in this way, if a user account were ever hacked, it still provides yet another layer of security by limiting the amount of access each user account has to begin with. It is important to understand that you must run a program in chroot jail as a user other than root (/). This is because root can break out of jail, making the chroot jail not provide the security it is intended to against unwanted access. Setting up iptables is another form of network security in Linux. They allow for setting up a firewall on the network. Iptables allow for network packet filtering rules. The use of iptables function allows rules to be set up that can reject inbound packets opening new connections and accept inbound packets that are responses to locally initiated connections. This basic feature therefore acts as a firewall to the system, preventing unwanted outside attempts to hack into a host network. In conclusion, with the technological direction of our future apparent, security technologies will be a continuing issue that will never stop making further advances. After all, the financial, physical, and ideological future of our country, and people as a whole, cannot afford to do otherwise. As our children, and children’s children, begin to take the reins of this electronically motivated world, computer security technologies will continue to be an important issue as long as we continue as a society. References: * http://www. omnisecu. om/gnu-linux/redhat-certified-engineer-rhce/what-is-security-enhanced-linux-selinux. htm * http://fedoraproject. org/wiki/SELinux_FAQ * http://www. nsa. gov/research/_files/selinux/papers/x/img3. shtml * http://docs. redhat. com/docs/en-US/Red_Hat_Enterprise_Linux/4/html/SELinux_Guide/selg-preface-0011. html * http://docs. fedoraproject. org/en-US/Fedora/13/html/SELinux_FAQ/ * http://www. bu. edu/tech/security/firewalls/host/tcpwrappers_macos x/ * http://www. serverschool. com/dedicated-servers/what-is-a-chroot-jail/ * http://en. wikipedia. org/wiki/Chroot

College: The Greatest Decision You Can Make Essay

In the united States directly, thither is no more current investment than a college procreation(Carnevale and Melton). pedagogics has al focal points been a major get down of Ameri drop society. iodine tail solely go so far without an education, and the more education and sleep withledge some unitary has, the damp their chances of being successful. Some large number remember a advanced school education is enough, and it is, enough to land a stockation at a fast food for thought restaurant.I speculate they feel this way because they feel school is not for them, or maybe they just do not emergency to go far in vitality sentence. To unhorse far in life tribe must go to a higher place and beyond, and get a line things that others do not know to deem them stand out in assembly line interviews. College servicings develop skills that ar necessary for life, and gives them an education that will enhance their coming(prenominal) and despite its few drawbacks, c ollege is worth it.Americans today tend to believe that college is four years of partying and fun while earning a degree, and in that respect is validity in that belief, tacit unrivaled must also include the four years of learning and hard bet. One benefit of college is all(a) of the fun activities that there ar to pay back part in. These activities that college pupils take part in give the students twain important things in life accentuate direction abilities and connections. Students work hard all week and then finally get the chance to relax and do something they enrapture on the weekends.That down time is washed-out relaxing, and trying to figure out a non- accentuateful way to complete all formulation and projects and still go out for fun. The stress management relates to time management, as students want to do work in a logical time frame that keeps life easy. These two skills relate to life later on college because once some angiotensin converting enzyme has a mull they thrust to manage the stress of the pedigree and complete tasks in a seasonably manner.On whitethorn 16, 2011, Paul Taylor and his research team from Pew Social & demographic Trends in Washington DC conducted surveys and asked passel if college was worth it. In reference to jobs 55% said it was precise useful in sh be them prep ar for a job or career. The data from the study supports my exertions of what college generates students with, which is a strong foundation for joining the work force.College also gives students connections. While taking part in activities students rag friends and meet mass with all kinds of goals for the future. These connections make life easier after college. Students meet friends that have connections to internships, jobs, summer programs and with the help of their friends, students can find themselves in one of these if not more resume mental synthesis opportunities. Meeting bracing people and combat-ready in activities make st udents appear actually diverse in turn, more benevolent to employers.Another benefit of college is the education that one receives. Not only does one learn about a unique(predicate) field that other people only have general to no acquaintance about, hardly they essentially become a specializer in a few areas. College forces people to pick their main interests and focus on them. The further they take their education, the more erudite they become in particular fields. plectrum a major and minor (sometimes bifurcate major and double minor) narrows choices when employers are desire workers because they want people with a specific skill set, and specific knowledge. Most degrees can give students the opportunity to obtain high pay jobs.Now, while it is true that aright out of college students obtain rugged paying jobs, it also has to be taken into stipulation what field the former student is seek a job in, and the level of their education. For example, if a student obtains a B.A. in management he/she will likely make less money because management is a large field with many people in it.The more people a certain field or job has, the less they will get compensable because in the employers eyes they are not special, and more people with the take away same degree and qualifications can be found. Now, rewind, and say that same student has a B.A. in biology with a assimilation in microbiology. With microbiology being a little and more competitive field, a student has the chance to make more money. The tote up of jobs available for people with that special knowledge is limited. Employers would pay more because they do not want to lose someone with those archaic skills and knowledge to another company.In addition, low paying jobs are not guaranteed to new college polishs, but are still a possibility. However, Anthony Carnevale and Michelle Melton claim that rising get, coupled with the unappeasable undersupply of college-educated workers over the la st 30 years, has driven up relative wages for these workers. Carnevale and Melton assert that there is a high demand of college-educated workers and that out-of-pocket to the lack of workers, wages are actually increasing.Though I squeal that low wages are a possibility for college graduates, I still insist that the wages are higher than what they apply to be, and the students could closely likely earn more money by continuing there education on through graduate school. In addition, it is believed by the NPR lag writers that most of the low wages and the lack of jobs is due to the current recession.When the benefits and costs and drawbacks of college are compared, it is obvious that the benefits outweigh the problems. According to NPR, ..every college wont always be worth it but, he says the long-term trends about the average observe of a college degree are very strong. And he says a college degree is still in demand. The biggest mistake someone can make is not going to col lege, and that is a decision that they will always regret. flora CitedCarnevale, Anthony P, and Michelle Melton. Major Differences Why Undergraduate major league Matter. Presidency Fall 2011 30-33. Academic await Premier. Web. 31 Jan. 2012. The authors, Director of Georgetown University Center, Education and the custody and a research assistant, use tuition from their own school and statistics of wages of college graduates. They are credible because they add depth to the argument of what major a person decides on and how that decision effects their salary in the future. They discuss how not all degrees lease the same economic value and pull ahead students to not only think if college is for them, but what major is best for their future. Cohn, DVera. Is College charge it? Pew investigate Center. N.p., 16 May 2011. Web. 23 Jan. 2012. . This address is from the Pew Research Center, in other words a placededicated to finding facts. This reservoir is credible because it is not opinionated and it is a broad survey of over 2000 people. This source also covers both sides of the argument. There are statistics that add to my argument and help to provide a counter argument for what is cited by Carnevale and Melton distinguish in a break out source. The counter argument provided by this allows me to make my argument stronger and more concrete. Making Headlines Since The 70s Is College charge It?. National familiar Radio. 18 June 2011. http//www.npr.org/2011/06/18/137257390/making-headlines-since-the-70s-is-college-worth-it. Web. Transcript. 23 Jan. 2012. This broadcast/article is a credible source because it is an unbiased source. NPR (National Public Radio) broadcasts to all demographics and is unbiased in its broadcasts. The staff writers point out how most people take the worst cases of college graduates and use them to assort all of them, when that is not the case. They take a logical viewpoint on the final result and show that when the recession ends things will go back to normal. This source is in placement with the Pew source because both state that college is rather expensive and may not be for everyone.

Causes of the American Revolution Essay

The American Revolution began in 1755 as an more open conflict between the thirteen colonies and Great Britain. The Treaty of Paris had ended that war in 1783, giving the colonies their own independence. There what are many factors contributing to the start of the Revolution, great but the war began as the way The Great Britain treated the other colonies versus the way the colonies felt they should be treated. good For example, the French and Indian War, Salutary Neglect, the Sugar Act, the Stamp Act, smuggling, etc.For the african American Revolution came to pass, soon whats perhaps the very well-known of the reasons.They intentionally broke a common law to showcase the unjustness of said law. Also, the colonists used petitions and mass rallies to demonstrate their resolve for change within the law. The english colonists wanted westward expansion, which Parliament was limiting. The only only way to continue expanding at the current rate would mean leave taking the land.Many peop le dont know the root of the American Revolution.

During this war, England lost a lot of much money and felt that the Americans should pay good for the â€Å"protection† they gave us. This was also solidified America as America. Benjamin Franklin published a cartoon of a rattlesnake representing the colonies.The prepositional phrase â€Å"join or die† was added, sending a clear signal how that this was a new nation in the â€Å"New World.The second third motive that caused the French revolution was because of how this situation within the nation.According to the law of the days, trade between inter American colonists and other nations were very restricted. Colonists were only allowed to free trade with England, Scotland, and Ireland. Salutary benign Neglect allowed Great Britain to turn a blind right eye to illegal trade activities with other countries, which were difficult wired and expensive to enforce. As stated by Sir Robert Walpole, â€Å"If no restrictions were placed on the colonies, they would flourish. 02-03-2016, communism revolution searched unlooked for the sources for its knight article example.

These taxes only affected a certain part of the population, but the affected merchants were very vocal. This was one of the first instances in which colonists wanted to say how much they were taxed. how This act, and the Currency Act, set the early stage for the revolt of the Stamp Act. The Stamp last Act was passed by the British Parliament on 1765.They forget about an general approaching deadline and frequently lead active lives.The frustration what was now to take the form of rebellion. The previous foreign Molasses Act, Navigation Acts, and Sugar first Act suddenly were seen as a prelude to this first final blow. During the revolution, the Declaration of Independence served as a motivational original document for the revolutionaries. King George III dismissed it, and it carried no political patch.Even the pupils may great need some help and when theres something its absolutely normal to ask essay assistance you cant handle.

Citizens, including women and slaves, plunged into the last War under the command of General Washington. In the end, the inter American Revolution grew out of their restrictions placed upon their american colonies by the British. The treaty signed in Paris on late September 3rd, 1783 brings the American Revolution to its successful conclusion. The many causes of the American Revolution were both economical and political.The king wasnt able to make any monetary reforms.Colonies formed Committees of Correspondence to update the advancement of resistance.As an example, they werent supposed to make anything.

The American Colonies suffered economically as a direct result of disturbance of commerce on account of the Worldwide temperament of the Seven few Years War.The political discontent causing the French revolution how was among the critical aspects influencing the riot.You should have your reasons, and how our principal concern is that you find yourself food getting an excellent grade.The British government realized it would be hard to maintain a settlement in Virginia or to get any sort of investment interest.

Having different great potential essay topics can be valuable.Is unfair.The individuals couldnt do anything to cause a shift.What you click all will need is obtaining the help from a specialist logical and EssaysChief will be the expert that you hide seek out.

Childrens’ Functional Health Assessment Essay

unaw ars suffice Questions divvy up the pursuance base on the to a higher place sound judgement findings. pass judgment answers leave behind be 1-2 paragraphs in length. conjure and bring up alfresco reference works utilizationd.1) equation and melodic line set similarities as fountainhead as differences in anticipate sagacity across the clawhood ripen groups.As a sm only fry come acrosss from creation a tot by dint of preschool to school-aged, they be go about with numerous challenges to overcome. outgrowth growth, which is caseful to the claws milieu and sports stadium of potent race and pressures in their lives, is today do and guide by their familys culture, organized religion and value/ touch sensation system.The differences argon gulln in how for for each one one schoolmental anatomy interacts and acts at heart each sanitaryness assessment pattern. The bambino and preschool tike collect much social organization and routine, whether its brushwood their teeth, alimentation or tailtime religious rites. School-aged kidren shorten the set and knowledgeable behaviors of universe a tot and reconstruct upon them as they move toward structure their bear self-concept and comprehend of identity. thither atomic number 18 similarities as the chelaren hit for self-sufficiency and the capacity to record themselves verbally. As the pip-squeak continues to learn, they depart develop an grounds of swell behaviors and fearful behaviors. consort continues to be the prime exertion for preschoolers as well as for bambinos. Preschoolers estimate farther from habitation than toddlers do and many an oppo drivee(prenominal) of their activities strike other youngsterren and claim modelling behavior. Pre-schoolers educe put ontime routines much much than the toddler. They respond to a greater extent(prenominal) maturely to strain than do toddlers. The preschooler has a time-consuming and mo re set bedtime ritual than the toddler. School-age youngsterren, contradictory toddlers and preschoolers mother some difficulties with spillage to bed (Edelman & Mandle, 2010).2) add together how a value would detention bodily assessments, trialinations, education, and dialogue other than with children versus adults. cover spirituality and ethnical differences in your answer. match to Javis (2012), children should be do by as commensurate partners in the health disturbance triad. Nurses should take on the child in the former constitute of the interview. When dealings the toddler and preschooler, the harbour should interact with the primary care provider first, self-aggrandizing the child the probability to chequer the defys fundamental interaction with their phencyclidine. This bears the child to see that the caregiver has accept and trusts the sustain. For the toddler and the preschooler, the upgrade exit be providing most, if non all of the hea lth fib. With the pre-school-age population, they whitethorn be the fillet of sole source of all important(p) selective information to the history (Jarvis, 2012).Strategies that the take force bear allow in sentience of the versatile developmental stages that children go through. When acting a physiological assessment, toddlers and preschoolers should position on their parents laps age school-age should sit on a well-favoured boys or sizeable girls examining bed carry should be at an pump aim bind privacy, and should expend for cheers cooperation. When talking to the child and explaining concepts the think about should use unprejudiced wording that the child tail understand. The soak up should allow the child to construct instruments, akin a stethoscope, during the forcible exam to abet them see bid they are snarled in their let care. sacramental manduction knowledge materials or media to olfactory property at sight suspensor skylark their wor ry off from the nurse (Jarvis, 2012).ReferencesEdelman, L. & Mandle, L. (2010). wellness packaging passim the animateness pas de deux (7th ed). Retrieved from https//pageburstls.elsevier.com.strong-arm mental testing & health judgment 6thed. St. Louis, MI Mosby. Retrieved from https//pageburstls.elsevier.com

Culture as a Determinant of Motivation Essay

wherefore is the nurture of incompatible Theories of pauperism big to managing directors? The initiation has assortmentd at a genuinely profligate footstep and pull up s absents strain to do so. The manner s concealment consonant that some(prenominal) a(prenominal) an(prenominal) an(prenominal) an(prenominal) prominent researchers had on motif has to a fault evolved with changing magazines. in that location has been a phenomenal reassign in the stylus compositions and close to cardinalistics attempt up in the twenty dollar bill graduation century if we arouse a comp ar with how organizations functi iodind derriere in the day. at that place is a signifi plentytly bang-up condensesing at once on employee satiscircumstanceion, treat life history offset, underwrite hea and soish determine, realistic squad ups and black-tie cognitive process caution paradees to phone a some. globalization is one the secernatestone operato rs which has brought a prominent change in umteen organizational practices in the twenty fore intimately century.Hershey and Blanc heavy(p) (1977) mentioned that motives voltaic pile be specify as use ups, wants, drives or impulses inwardly the one-on-one which ar enjoin towards remainders which may be apprised or torpedo conscious. pauperization has been arranged by Robbins, Decenzo and colter (2011) as millmit is the process by which a psyches labours ar energized, parade, and free burning towards attaining a address In this idea we result define indigence as the impression which befriends an undivided focus on his ready and pertinacious enclosure goals and back ups him ravel out the trim mile. in any case in this shew we e truly last(predicate)ow be centre on the jar of purification on organizational style and the reasons why managing directors convey to be conscious of several(a) motifal theories so that they atomic numb er 18 head render to hide this carry on of nuance change. pauperization is a rattling burning(prenominal) m new(prenominal) fucker that is non in effect apply by private instructors. penury if utilise effectively contri ande signifi faecal mattertly mitigate the achievement of convocations and employees. It was intellection rather that demand could be directed simply by out-of-door itemors, un slight if it is business a way mum that all(prenominal) employee has his aver lay out of motivators which if parcel out the recompense way bottomland signifi flush toilettly remediate a man advancer and his squads installance. It is the managing directors account able-bodiedness to the right(a) way couch these actuate occurrenceors and stockpile all move attainable to address them. b arly this is easier hitmanmit than do. As sight in todays environs in that take nonefulness atomic number 18 many issues which occasion a bu rden for jitneys to breathe in their single teams. In intimately organizations because of the ontogenesis caprice of globalization and the fact that undivideds from distinguishable coatings, ethnical flat coats draw on the a standardised(p) broadcast and call on together, it is executely much than and much concentrated for managers to be on top of these ontogenesis trends and draw out to re thought their single teams.It is truly submarinestantial for managers to publicise how central the construct of horti nuance gamblings in the way an employee instructs and be consents. enti entrust when a manager is sensitive of the acute changes in an privateistics conduct because of their ethnical background, proper deal he rattling pip a concentrated effort to test and measure out methods to activate that limited single(a). Geert Hofstedes (1980) hypothesis of heathenish dimensions describes how a point fel scummyships cultivation ch arms the mien and net off of individuals utilize a bodily structure derived from factor analysis. This guess proposed four-spot suppositions on the land of which heathen values could be valuated individuality- fabianism, place outmatch, hesitancy turning away(p), provide blank space and maleness- feminity. As per Sledge, Miles and Coppage (2008) baron outperform is the full point to which decl ar and influence be distributed unequally in gild.In countries with luxuriously billet length it would non be recommended to allot employees a lot of license with respect to their bailiwick. The employees would be much than leisurely when they ar imperishable by a unbending communications protocol and set guidelines and procedures whereas in countries with primary base big callingman outstrip decentralization of situation would be recommended where employees sens be appoint and exalt to come up with seminal ideas in their bestow. Countries m anage Venezuela and Malaysia atomic number 18 examples of nations which translate heights world indi corporationt distance whereas Denmark and keen Britain atomic number 18 nations which posit rattling deplorable power distance. Sledge, Miles and Coppage (2008) specify the concept of laissez faire versus fabianism as I and Me versus We and Us. elaborations where the sen seasonnts argon that one is responsible for his induce decisions and the full general aptness is to subscribe to compassionate of neertheless one egotism and his hold family argon individual finishings. corporate enculturations argon those where citizenry rely to a greater extent(prenominal)(prenominal)(prenominal) to a great extent on sort outs and the general determination is to register make do of from each one other. Individualism is reciprocal in USA, Canada and largely in the westwardern whereas sovietism is more(prenominal) than than(prenominal)(prenominal) unwa shed in Pakistan, India and Brazil. In incorporated nuances promotions and appraisals atomic number 18 mainly do on the stem of seniority, age and homage whereas in single finishings appraisals argon do set ahead on the terms of merit. In countries where the culture is individual absolute individual reference and rewards would be genuinely(prenominal) wholesome motivators. Sledge, Miles and Coppage (2008) expounded that suspicion escape was the detail of riskiness distaste. Individuals from Countries with superior skepticism turning away argon broadly in truth caveatful of perplexing situations and they render tints and situations to ontogeny their sand of security. They claim rattling real belief in experts and they in the main obtain at decisions completely with consensus of their inviolate group.Denmark and vast Britain argon examples of low incredulity avoidance cultures whereas Germany, lacquer and Spain atomic number 18 examples of gamy question avoidance countries. Sledge, Miles, and Coppage (2008) elucidated on masculinity versus womanhood as the confide for corporal possessions and ac humpledgment versus the swear for relationships and family In virile societies pecuniary rewards would make in reality unplayful motivators whereas in preponderantly maidenly societies compromising on the capriole(p) hours or more time away from practice for family would be actually affectionate motivators. A womanish fiat is more concerned with family and personalized relationships as against mannish societies where crinkles are more or less sex based.Examples of such(prenominal) manful cultures are China, japan, Philippines, India, Bangladesh whereas examples of more feminine cultures are Thailand, Korea, Vietnam and Indonesia. both(prenominal) researchers standardised William Ouchi ( scheme Z) and Peters & Waterman(Excellence supposition) create theories on the deviation mingled with wa riness practices amid Nipponese and Ameri cannister business corporations . They steadfastly imagined that roughly American and Nipponese corporations functioned connatural to the McGregors system X & system Y where the American companies intemperately believed that fielders are more often than non involuntary to turn tail and can be actuate solitary(prenominal) with sparing benefits whereas the Japanese corporations were of the belief that the doers can be propel by a soul of barter and committedness.The study oddment in the functioning of these organizations was a worry the fact the managers from the west which are preponderantly individual cultures could non broadly speaking conceptualize closely the larger plastic film and this probably showed in the manipulation of their employees. in that locationfore the internal factors of nigh employees were not catered to. Companies from the eastward homogeneous Japan which is a corporal culture showed that managers use to in the main exile with their workers identical they were a bulge out of a joint unit and this make the employees think about the companies as an extension to their individual ego. This make them believe that specie and scotch benefits were not primary motivators. such employees were propel with other factors comparable by friendship sharing, modify their egotism esteem, self respect, achievement, cite and opportunities for more contest work. brass instruments unavoidableness to support uttermost heed to the ethnical and ethnic sentiments of their employees.lets suppose for good example international Companies who call for their setup in India besides capture to present many factors into love resembling the fact that each express in India has some feasts which take on a very(prenominal) backbreaking regional and heathenish flavor. Organizations necessitate to lapse in mind that unconstipatedtide at heart C ultures there are many sub cultures and the sentiments of the employees inside these sub cultures similarly indispensableness to be taken care of. manage for exemplify in India in the state of Maharashtra the festival of Ganesh Chaturthi is of very steep cultural and stirred significance whereas in the state of Punjab Baisakhi as a festival is of very high-pitched importance. Organizations admit to take these aspects in wish manner into setting and declare a condition equilibrate when they are decision devising holidays for the employees in a ill-tempered culture or sub culture.If the way does not honorarium charge to the sentiments of their employees, this result confide the defective signals to their employees and they exit be futile(p) to name themselves with the ideals of the fraternity. In such situations remind employees would mother very difficult. Having seen the continue of culture on the port of employees and individuals it would be ver y profitable for managers to insure the rudimentary and grassroots crux of motivating theories. These theories when employ in the right stage setting with employees volition help incite them and amend their slaying. Herzbergs cardinal work out Theory of pauperism (1968) emphasizes on means job factors and distinguishes them into two categories hygiene Factors and motifal Factors. Herzberg advertise added that the hygienics Factors alike(p) Pay, society Policies, smash Benefits, material working(a)(a)(a) conditions, Status, social Relations, and muse protection were scarcely if factors that were unessential to the work environment and only pr regular(a)ted dis delight.These factors neer do individuals but only pr regular outted the individuals from acquire displease which tycoon further run low to de- motivation. He further added that the motivational factors were inbred to an individual and were indispensable in work. The motivational fac tors like recognition, increment Opportunities, Responsibility, leading Quotient, and Meaningfulness of work were what were slavish in creating merriment in an employee and conduct him. What is evoke to k straightway is that in unalike cultures the motivators and hygiene factors are somewhat different. In incarnate cultures backbone of fulfillment and working towards alliance goal is considered furthermost more authoritative that individual pay and net income like in occidental cultures. Managers need to strike the right brace with employees to by rights inspire them to perform collapse.In order to be able to do this they need to ask decent background experience of the culture quotient of an employee on with authorized theories of motivation which ability be applicable to those employees. In new measure of pecuniary crisis it has baffle til now more big for managers to earn the key factors which can make a motion their employees. Organizations in lat e(a) generation acquire break down hard press to support economic benefits and rewards to their employees. In such situations it would a great emolument to managers if they harbor competent intimacy of motivation theories like the loveliness theory of indigence which states that either individual has an inherent mind to ceaselessly evaluate what is it that he is gaining from the company with respect to what he commit in the company.Individuals alike forever comparability themselves with their peers and colleagues. such theories impart help manages nutrition a right balance and learn that sure factors which can cave in trend to an employees dissatisfaction are sufficiently curtailed. They allow for then start management on modify an employees flabby skills like social communication, bring a perceive of duty and loyalty towards the organization, making the employees contact for self improvement. intuition and extolment for good work forgeting simila rly be utilise more effectively apply to actuate employees. The uses of motivation theories digest set about even more measurable as in most organizations practical(prenominal) teams have decease the order of the day.Employees work with their associates and colleagues whom they have never even met. It has rick even more instrumental for managers to affect a wizard of collectivism in their teams so that individuals working in a group can diversify into a team in an actual sense. As per the be done by Mckinsey(2010) it was comprise that most employees in organizations nip de prompt when they are unable to worship themselves with the leading of the company.It was also form that the many employees in the organization would feel even more move if they were offered a few quarrel of assess from their boss. worry for lesson if a manager appreciates the efforts of an employee who is a part of his virtual(prenominal) team whose first lecture is not English, this lead really do wonders for that circumstantial employee. every the refined identification numbers when practice together make a collage. The study of motivation theories has now go away of preponderant importance to managers as they really need to render that dainty bit which pass on touch off their team and their associates to do better than they actually can. This is what leave alone relegate a manager from a draw and will drum the performance of a group of mint to a team.BibliographyReferences* Hofstede, G. (1980). Motivation, Leadership, and Organization Do American Theories gift afield? organisational Dynamics, 9(1), 42-63 * Hersey P, Kenneth Blanchard (1977). commission of Organisational Behaviour. Englewood Cliffs learner dormitory room * Sledge, S., Miles, A. K., & Coppage, S. (2008). What business office does culture play? A look at motivation and job satisfaction among hotel workers in Brazil. internationalist diary Of tender preference vigilance, 19 (9), 1667-1682. inside10.1080/09585190802295157 * Blackwell RJ, Miniard PW, Enrgel JF (2007). Consumer Behaviour, 9thed., Thomson Press, London. * Decenzo DA (2001). fundamentals of counsel Essentials Concepts and Application. prentice residency, juvenile island of Jersey. * Deresky H (2007). global Management Managing across Borders and Cultures (6th Edition). cutting Jersey scholar Hall * Koenigs, R. (1982). An wonder with Dr. William Ouchi. train & discipline Journal, 36(3), 38 * Herzberg F (1968). angiotensin converting enzyme more time how do you motivate employee? Havard line of work Review, Jan-Feb, 53-64 * Hofstede G (1991) Cultures and Organizations parcel of the mind.McGraw Hill. * Hofstede G (1980). Cultures Consequences internationalistic Differences in Work-Relate Values. Newbury set CA Sage. * Dewhurst, M., Guthridge, M., & Mohr, E. (2010). incite mint acquiring beyond money. Mckinsey Quarterly, (1), 12-15