the war between us essays

the war between us essays It must have been very traumatic for the Japanese-Canadian families to be faced with internment and then deportation. From the very beginning they must have been faced with utter confusion and must have been left with some very disturbing unanswerable questions. Such as wondering why they had to move from their homes, where they were going, what would happen to their home and possessions that they had spent all of their life establishing, and what will happen next to their family. It must have been very confusing for them to understand what was happening and would have been entering their newly appointed town with a great fear. To go with this there is the equal fear and concern which was instilled in the families that lived in the towns where the Japanese people moved to. Those people did not know what to expect from their new neighbors and did not want them there, only agreeing with the promise of new jobs and electricity from the Canadian government. The overall fear of the townspeople was clearly symbolized when Mary Janes mother locked her doors when she saw the Japanese move into the shack behind her own home. From there, the relationship between the Japanese-Canadians, and the people who originally lived in the town generally improved accept for the odd few people who had trouble associating with one another such as the two teenagers who got into the fight in the street. At the same time however the were severe internal family problems that existed. There was the issue of the personal respect that the Japanese people had for themselves and family, and did not want their families working for the white people of the town, or taking charities. They also could not tolerate the way that the town people looked down on them, such as the man suggesting that Iia would learn good skills working at the new store. Eventually most of the Japanese-Canadians settled to live in their new homes, got jobs ...

HUME Essay Example | Topics and Well Written Essays - 250 words

HUME - Essay Example there are other things rather than right that produces more happiness is a counterexample to the argument that, whatever promotes the greatest happiness for the greatest number of people is right. There is a possibility that an individual can receive utility from the wrong action. Lastly, it is not true that all persons have bodies since we do not know whether the person God has a body. Besides, we never know if a person is an idea, imagination or a thought. Hume proposes that all objects of human reasoning or inquiry are either ideas or matter of facts. Relations of ideas are mostly mathematical verities, and hence irrefutable without making contradictions. Moreover, he maintained that ideas are discoverable by thoughts without necessarily depending on experience. On the other hand, matters of facts are all claims of real existence and hence a refutation that something exists certainly not a contradiction. Hume argues that cause and effect enable the understanding of the matter of facts. Basing on Hume’s argument, the correlation between cause and effect is the solitary means by which the human mind works. Nevertheless, Hume further suggests that conventions of cause and effects are never necessarily factual or genuine. Subsequently, one can easily deny the causal connection between cause and effect without contradiction since such connections are mere assumptions but not subject to

Corporate Finance Stratergy Assignment Example | Topics and Well Written Essays - 1750 words

Corporate Finance Stratergy - Assignment Example ASSIGNMENT COVERS SHEET Office use only INDICATIVE MARK All marks are subject to ratification at the appropriate Examining Board. ... †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Problem 1 1. Calculate the combined effect of the three off-balance-sheet items in Exhibit 3 on each of the following three financial ratios shown in Exhibit 2. Following is the given information of the ratios in the Exhibit 2. Exhibit 2 - Selected Ratios and Credit Yield Premium Data for Montrose EBITDA / interest expense 4.72 Long-term debt / equity 0.30 Current assets / Current liabilities 1.05 Credit yield premium over US Treasuries 55bps Following is the given information of the off balance sheet items in the Exhibit 3. Exhibit 3 – Hudson Chemical off-balance sheet items 1 Hudson Chemical has guaranteed the long-term debt (principal only) of an unconsolidated affiliate. This obligation has a present value of $995,000. 2 Hudson Chemical has sold $500,000 of accounts receivable with recourse at a yield of 8 percent. 3 Hudson Chemical is a lessee in a new non-cancellable operating leasing agreement to finance transmission equipment. The discounted present v alue of the lease payments is $6,144,000 using an interest rate of 10 percent. The annual payment will be $1,000,000. When we calculate the combined effect of the three off balance sheet items on the three ratios the following changes will take place. EBITDA / Interest Expense a. The guarantee of long term debt will not affect operating (EBITDA) or the interest expense. This ratio

Reporting Practices and Ethics Essay Example for Free

Reporting Practices and Ethics Essay The four elements of financial management are planning, controlling, organizing and directing, and decision making. These four elements will be defined and explained in this paper. Also emphasized will be the accepted accounting principles and the general financial ethical standards. Examples of ethical standards of conduct and financial reporting practices will be explored and notated in this paper as well. All of these points are important in the accounting practice of health care management to help the organizations run smoothly and to be financially stable. Four Elements of Financial Management Planning lets a health care organization set goals and guidelines to make sure their office is a success and that all accomplishments are met. Controlling is ensuring that all areas within the healthcare organization are following goals and guidelines set and gives the organization the opportunity to prepare for any issues that may arise. Organizing and directing ensures that the health care organization is working to its potential and allows them to work on a day to day basis and fix any issues that may be looming. Lastly, decision making works off all of the other elements (planning, controlling, organizing and directing) by collecting information and making the final decisions on how the financial management will work. General Accepted Accounting Principles â€Å"The common set of accounting principles, standards and procedures that companies use to compile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information† (Generally Accepted Accounting Principles , n.d.). Even with GAAP being a set of  standards, there are still companies that will finagle numbers on their financial statements, so their financial statements will have to be scrutinized tremendously. General Financial Ethical Standards â€Å"Ethical standards are determined largely by professional accounting and finance organizations and the Financial Accounting Standards Board. Small-business owners who plan to perform their own accounting services or hire accountants should be aware of accounting principles and general financial ethical standards so they can maintain a positive reputation for their businesses† (Morley, n.d.). Competence is one of the ethical standards that is key for a financial officer to uphold in an organization. Financial managers should follow the GAAP and stay up to date with its guidelines. They should also uphold honesty and integrity. Examples of Ethical Standards of Conduct Ethical standards of conduct is a set of standards that each company sets for themselves. There is no consistent standards of conduct for a business, but they must include, promoting values, trust, good behavior, fairness, and kindness. They are not easily enforceable and are always open to interpretation. For example, men and women should be treated equally or treat the patient with respect. Nightingale Home Healthcare code of ethics are direct and descriptive. Some of their ethical standards of conduct are listed as: â€Å"all business conduct should be well above the minimum standards required by the law, each employee is responsible for the consequences of his or her actions, each employee must be the guardian of Nightingale’s ethics, leaders at Nightingale have extra responsibility of setting an example by their personal performance and an attitude that conveys Nightingales ethical values, our first responsibility is to the patient and patient’s families that we p rovide our services† (Corporate Social Responsibility-Code of Ethics , n.d.). There are numerous points of their code of ethics but they serve a purpose and that purpose to make sure their company is ran efficiently and respectfully. Financial Reporting Practices â€Å"A distinguishing characteristic of high performance organizations is a strong internal control structure-controls that ensure patient care,  compliance with regulations, internal efficiencies, and financial reporting. It is controls on financial reporting that are receiving a great deal of attention under a new law, the Sarbanes-Oxley Act of 2002. Public companies are now required by law to document controls over financial reporting, in order to fully address exposures and the effectiveness of current controls. Though many healthcare organizations are not directly affected by the law, regulatory agencies could follow suit and require similar compliance. In fact, several states have introduced bills that require nonprofit organizations to adhere to portions of the act. This article provides a guide for organizations desiring to stay ahead of the curve† (Godwin Mueller, 2005). Significance The significance of these examples are that there are ethics that need to be followed within any organization but in a healthcare organization it is extremely important because you handle patients and to ensure the comfort of these patients, a code of ethics need to be enforced for the organization. It is also important to ensure that financial reporting is done, so all finances stay up to date on a legal manner. It helps to show revenue, liability, and expenses and helps control the business effectively. References Corporate Social Responsibility-Code of Ethics . (n.d.). Retrieved from Nightingale Home Healthcare : http://www.homecareforyou.com/about/code.html Generally Accepted Accounting Principles . (n.d.). Retrieved from Investopedia : http://www.investopedia.com/terms/g/gaap.asp Godwin, N., Mueller, J. (2005). Fiancial Reporting Practices: A Comprehensive Evaluation. School of Accountancy, Auburn University. Morley, M. (n.d.). Accounting Principles and General Financial Ethical Standards . Retrieved from Small Business Chronicle: http://smallbusiness.chron.com/accounting-principles- general-financial-ethical-standards-36283.html

Censorship Laws and Practices in China Essay -- Internet Cyberspace Ce

Censorship Laws and Practices in China Introduction China joined the global Internet age in 1994, and has been commercially available since 1995. Since then, Chinese Internet usage has seen explosive growth, doubling every six months, and the number of online users is only second to the US. The Internet age ushered in the information age with a new world of freedom and expression for the Chinese. However, soon after its inception, the Chinese government has reined in the free wheeling Internet users and has imposed new laws and restrictions to access and content on the Internet. It is interesting to note that some of the new Internet regulations contradict International Laws signed by the Chinese government. China signed the International Covenant on Civil and Political Rights in 1998 that states that â€Å"Everyone shall have the right to freedom of expression; this right shall include freedom to seek, receive and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing or in print†¦or through any other media of his choice†. Overview of China’s Internet Censorship Practices Since the internet's inception in China, regulations have been in place in order to protect â€Å"state secrets†. The first such law was the â€Å"Safety and Protection Regulations for Computer Information Systems†1 put into place in 1994. This law opened the door for monitoring of Internet usage for criminal and other activities. In 1997, the â€Å"Computer Information Network and Internet Security, Protection and Management Regulations† strengthened the monitoring by requiring all Internet Service Providers in China to turn over monthly Internet traffic data to government’s Public Security Bureau. The new millennium ushe... ...lobal: Censorship On The Rise- Freedom House Study Finds More Government Efforts To Curb The Net http://www.itaa.org/isec/pubs/e20007-5.pdf 6.Rights & Democracy- Review of China's Internet Regulations and Domestic Legislation http://www.ichrdd.ca/english/commdoc/publications/globalization/legislationInternetChinaEng.pdf 7.A Gift of Fire, A: Social, Legal, and Ethical Issues in Computing, by Sara Baase 8.Internet Privacy http://www.e-businessethics.com/internet.htm 9.China's Cyberwall Nearly Concrete http://www.wired.com/news/politics/0,1283,56195,00.html 10.Chilling Effects of Anti-Terrorism http://www.eff.org/Censorship/Terrorism_militias/antiterrorism_chill.html 11.Control of the Internet in China, by Keasha Martindill, November 2013 http://journalism.berkeley.edu/projects/chinadn/en/archives/Control%20of%20the%20Internet%20in%20China.doc

Hrm Case Essay

Case Summary Randstad, employment agency, has taken a distinct approach in staffing its personnel into partnership teams. Employees are partnered up into teams of two, typically one from Generation X and the other from Generation Y. The extreme age gap between team members has proved to be a success for the organization, because both individuals can learn from one another. Despite the fact that one team member may have more experience than the other, all members of the team are each other’s equal. The members’ tasks are constantly alternating, â€Å"each week one person is out making sales calls, and the other is in the office interviewing potential workers and handling paperwork† (Noe, Hollenbeck, Gerhart, et al, 2010, p. 264). As a result, this team based of approach of staffing older experienced personnel with younger developing staff members has increased the organizations retention rate and productivity levels (Noe, Hollenbeck, Gerhart, et al, 2010). Questions 1. Personnel selection decisions typically are based on the fit for one person for one job. In what way does Randstad’s use of partnership teams alter the typical way one might think about selection decisions? While other organizations are looking for particular characteristics in an individual for a single position, Randstad is looking for meticulous characteristics and qualities that are going to be complimentary with the other member. In addition, Randstad must also ensure that candidate has the proper qualities and skills to successfully complete the position’s tasks. Randstad has to look at the selection process as fitting two puzzle pieces together, finding the proper fit. Just because an individual is good for the position doesn’t mean that he or she will be a good pair with the member. The human resources staff must carefully find the proper â€Å"ying and yang† to each team that is set up. 2. What are some personal characteristics that might be viewed positively when staffing a single job, but that might actually be viewed negatively when staffing partnership teams? When staffing a single job, a positive characteristic to look for is an individual who regularly uses â€Å"I† in his or her statements (Noe, Hollenbeck, Gerhart, et al, 2010). This type of response indicates the individual possess some form of accountability which is imperative for an employee who will be working alone. However, this characteristic isn’t necessarily functional for staffing partnership teams where communal behaviors are necessary to be successful. In addition, an aggressive competitor might be ideal for a single position because it shows that the employee will be productive and eager to achieve and exceed goals. This characteristic is not ideal for a partnership position that works together as one unit. Because an individual is naturally competitive by nature, he or she might not be willing to stand back and be lead by the other team member. 3. Randstad deliberately creates variance in age when forming partnership teams. In what ways might younger workers and older workers be in a position to uniquely support each other when working in sales teams? Having a variance in age when formulating partnership teams creates an advantage and allows both individuals to uniquely support each other. The experience and wisdom of Generation X can be shared with Generation Y. There are many obstacles that the team member can guide their partner through because they have encountered similar situations and issues in the past. In addition, the younger individual can incorporate a sense of modernization into the team. The case study touched on a particular situation where Benjamin suggested they begin to use the electronic payroll system (Noe, Hollenbeck, Gerhart, et al, 2010). This example illustrated a scenario where the younger team member was able to bring a efficiency to the team. In addition, the case study mentions that the partnership allows younger team member to see the â€Å"corporate world more personal, approachable† (Noe, Hollenbeck, Gerhart, et al, 2010, p. 264). 4. Other than age, what other types of traits or abilities might one want to see when creating variance in partnership teams? Besides age variance as being the distinct characteristic in a partnership team, there are a few other traits or abilities that can be used to create variance in a team. Culture is a great foundation for setting up successful teams. Diversity in culture can have many positive influences in a team environment. The distinction in mannerisms and values can be shared between teammates. Background experiences can be another bases for establishing partnership teams. Teammates that have different experiences and knowledge can assist one another in accomplishing goals successful. For instance, one team member might be very knowledgeable in areas of technology and the other individual might be well informed with the company’s policies and procedures. Both individuals together can be a unique and complimenting arrangement. References Noe, R., Hollenbeck, J., Gerhart, B., & Wright, P. (2010). Human Resource Management: Gaining a competitive advantage 6th Ed. New York, USA: McGraw-Hill

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