Good Year Tire Corporation :: essays research papers fc

COMPANY BACKGROUND By 1998, Goodyear had a debt of $3.7 billion dollars. From 1995-1998 Goodyears principal business was development, distribution, and gross sales of times for most applications. Goodyear was a multi-product, diversified garner and its approach to becoming a global company was having only adept single global strategy, instead of tailoring products and distribution to each national market. OVERVIEW OF STRENGTHS surface still matters and Goodyear has size. Its 1999 sales were $12,881,000,000 representing a one-year sales growth of 2%. Its net income was $241,000,000, a lot of money but a decrease of 64.7% from one year earlier. Despite that drop in net income, Goodyear paid a $.30 dividend. Its net income also beat Wall Streets expectations. It has become the terra firma leader in tire sales as a result of its alliance with Japans Sumitomo Rubber Industries. Goodyear ranks No. 130 in component Magazines 500 list of large companies. Its product diversity includes the manufacture and sale of tires, industrial and consumer products from rubber including belts, hoses, and tank tracks, and a wide shed of synthetic rubber, resins, and organic chemicals. Goodyear supplies tires to European and North American auto manufacturers and construction and agricultural equipment manufacturers and operates more than 900 retail tire outlets that also provide auto animize services. Like many American manufacturers, though, it has extended its reach to include international markets in order to stay ahead of its competition. It has more than 90 facilities in 30 countries, and world-wide marketing ope symmetryns. Two attributes that any company desires are brand recognition and brand loyalty. Goodyear enjoys both. Its blimps are one of the worlds most recognized advertize symbols. In 1999, it ranked No. 1 in six of eight categories to lead its industry in Fortunes Most Admired inclination of an orbit. Leadership categories included quality, innovativeness, employee talent, social responsibility, financial soundness, and long-term investment. Of these, quality is probably the most important in creating and keeping brand loyalty. Its P/E symmetry is 15.95, a very conservative number when compared to Internet stocks, which frequently have P/E ratios of 50 or more. The industry (rubber/plastics) P/E ratio is 13.65 while the broad market (8,000 stocks traded on the NYSE, AMEX, and NASDAQ, has a P/E of 39.46. Another strength is its intangibles, which include a 100,000-person workforce, patents and trademarks. Goodyear owns 2,903 patents and five trademarks (Goodyear, Hi-Miler, Viper, Vintner, and Allegra). OVERVIEW OF WEAKNESSES In 1999, Goodyears sales were down from 1998 in Eastern Europe, Africa Middle East market, Latin America market, Engineered Products market, and Chemical Products market.

Destiny :: essays research papers

Destiny was a misunderstood girl. She was a depressed, lonely, and hopeless young woman. Her mom was strung out on drugs, and her father was nowhere to be found. She dislike her life, and she hated everyone else, even the people who tried to help her out. Destiny stayed in one the most dangerous neighborhoods in Detroit. A couple days couldnt past, without seeing or hearing about a fight or killing. She feared walking home from school everyday. She was seventeen years old, a senior in high school, who could only read at an eighth grade level. Since her mom was never really around, she would have to stay home from school to look afterwards her baby sister. Destiny, wheres mom, said Kisha.I dont know Kisha said Destiny.Well I miss mom, shes always gone.I know, I know, dont worry Im here Kisha Ill always be here.It had been a few days since Destiny had seen her mom. She was very frustrated. She couldnt believe that her mom couldnt even call her. She cried whenever her sister was non in the room. Why is this happening to me?I didnt do anything to deserve this large-hearted of life, cried Destiny.It was three oclock in the morning when the phone rung. She answered the phone. It was her mom on the other end. Hey baby, Im sorry about not barter you sooner.Yeah, well where are you at mom Kisha keeps asking about you.Well Destiny I was proficient calling to tell you that Im not coming home.What?Im going to New York, I need to get away from here.Mom, what about us?Honey you have to take over now. I love you.Her mom hung up, those were the last three words Destiny would ever hear her mom say. She tossed and turned the rest of the night. Kisha came into the room to wake up Destiny. She had overslept, which made her and Kisha miss school. Kisha could see the pain in Destinys eyes. She knew she had to tell why their mom wouldnt be coming home and that she wretched to New York. Destiny told Kisha the horrible news. They both wept and held each other until they both f ell asleep. A couple months had passed, Destiny struggled to make ends meet. She had to borrow food from her neighbors just so that they could eat every night. She knew that she would have to do something, or they would lose everything.

Adolescent Case Study Essay -- essays research papers

Adolescent Case StudyI. Identification     A. Kathy Johnson is a 14 division old female, a freshman at Parkway High      School, and resides at 789 Parkview Way, Bossier City, LA 70000.II. History of Family     A. The subject lives with her biological mother and stepfather. Thechilds biological father resides in Bossier City as well, but he has notmaintained a relationship with the child since he divorced her mother in 1981.The child overly has a brother who lives out of state and has no relationshipor contact with him either.     B. The subject comes from an upper middle class family. Her stepfatheris a high shallow graduate and owns his own construction business. Her mother isa homemaker and quit school during her sophomore year.     C.     The subject and her family live in Southern Gardens, a weenysubdivision in Bossier City. The family, for the most part, keeps to themselves anddoes     not have any close, personal associations. The few associates they haveare business colleagues and people from their church groups.     D.     The stepfather is a relatively healthy male, approximately 61"tall, dark brown hair, brown eyes, weighs around 200 pounds and has no known physicalillness. The mother is 54" tall, blonde hair, brown eyes and has broad symptoms of depression and a significant drinking problem. Presentlyshe is in good overall physical health.     E.     Most of the familys interest revolves around the subjectsathletic activities such as baseball and church related activities such as Sundayservices and youth centered groups.     F.     The family attends a full gospel, nondenominational church on aregular basis. Their political views are primarily democratic.     G .     The family is of Italian descent and somewhat antisocial. Theyrarely see anyone on a personal basis and have no close personal friends.III. History of the Case     A.     The subject is approximately 55" tal... ...ubject is suffering from physical and emotional neglectfrom her parents resulting in depression, low self esteem, aggressive tendencies,and bouts of hypochondria.V. RecommendationsMy recommendations would be to remove the subject from the abusivesituation by placing her in a temporary foster home and to require her parentsto undergo a full psychiatric evaluation. She should remain in the foster homeuntil her mother undergoes and successfully completes an alcohol rehabilitationprogram and receives counseling for the physical and emotional abuse which shehas endured. The stepfather should be needful to stay away from the subjectand her mother until he undergoes counseling and no longer exhibits signs ofa ggressive and abusive behavior. Other recommendations for the subject would beto prescribe antidepressants feature with group support with other adolescentssuffering similar situations and problems. Her aggressive tendencies and lowself esteem need to be addressed by placing her in a loving and emotionallystable and supportive household where she would be allowed to experience somefreedom from the emotional burden of having to run a household well-nigh byherself.

Dark Side of Human Nature in The Strange Case of Dr Jekyll and Mr Hyde :: essays research papers

Throughout the story of The Strange Case Dr Jekyll and Mr Hyde, the author, Robert Louis Stevenson, presents his idea of the duality of man- where Dr Jekyll and Hyde have a dark, wicked side within them, where evil is held in postponement to surface, but they hide it away, they pretend it does not exist, and they keep it tame. He presents this idea by using two protagonists, Dr Jekyll and Mr Hyde, who are actually the same person. One of these characters signifies the ordinary side of a person represented by Dr Jekyll, who is a typical upper class person, and the other, Mr Hyde, a deformed man, signifies the purest of evil.Dr. Jekyll and Mr. Hyde centers upon a beginning of human nature, although the report does not come out fully until the last chapter, when the complete story of the Jekyll-Hyde relationship is revealed. Therefore the assumption of a dual human nature solo after having witnessed all of the events of the book, including Hydes crimes and his ultimate overshadow of Jekyll. Mr Hyde is evil, deformed brings out the worst in people therefore he is showing a vocalization of a dark side of human nature in the way he makes you feel bad to look upon him and his violenceRLS shows in the story that there are some moral messages which relate to Mr Hyde by there is two sides to everybody good/evil and evil only held in check through rules, pass judgment behaviour, and drug addiction.Dr. Jekyll believes good and evil exist in everyone. Experiments reveal his evil side, named Hyde. Experience teaches him how evil Hyde can be he kills Ivy who earlier verbalised interest in Jekyll and Sir Charles, Jekylls fiancs father.

Julias Caesar :: essays research papers

cripay dividends for the remainder of his career, Cromwell demanded that both officers and men meet the highest standards of moral lineament and honesty. He expected instant responsiveness to commands and forbade looting, swearing, or an disrespect his age, Cromwell, at forty-three, raised a cavalry troop, his first military command. Following criteria that would pay dividends for the remainder of his career, Cromwell demanded that both officers and men meD or was born in the year 100 BC into a patrian family who claimed decendancy from the kings of Alba Langa and through them, Aeneas of Troy whose mother was the goddess Venus. Caesars name Julius comes from Iulius, the family name. This comes from Iulus, the name of Venus son. At the time of his birth, Rome was still a republic and the imperium was only really beginning. The senators ruled, motivated by the greed of power in the hope of becoming either a consul or a praetor, the two older posts which carried imperium, the lega l right to command an army. From these posts it was possible to, with the help of the army at your command, conquer new territories and so gain a triumph and the pleasure of erudite that your name would be remembered forever in statues and inscribed monuments, paid for by the spoils of the war.et the The most used method of transport the romans used was the horse and the chariot. Simply because they did not have much other ways to propel. When people traveled they also could have walked but it is tiring and that would of affected the way they would of fought performance wise. When they wanted to travel they used a sailing ship or a row boat. This was also used by the Roman Army because it was powerful and affective. ghest standards of moral character and honesty. He expected instant responsiveness to comma From early times right down to the 3rd century A.D, the Roman army was based on its swarms. A legion varied in strength from 4,000 to 6,000 men, and was subdivided onto ten coh orts. Its leader used the title of legatus. His staff officers were called tribuni. Senior non-commissioned officers were called centurions, who varied greatly in rank. The soldiers of the legion were specifically picked men. They were all Roman citizens and received a higher pay than the auxillary troops - that is, foreigners who serve with the Roman army.

Julias Caesar :: essays research papers

cripay dividends for the remainder of his career, Cromwell demanded that both officers and workforce meet the highest standards of moral character and honesty. He pass judgment instant responsiveness to commands and forbade looting, swearing, or an Despite his age, Cromwell, at forty-three, raised a cavalry troop, his first military command. Following criteria that would pay dividends for the remainder of his career, Cromwell demanded that both officers and men meD or was born in the year 100 BC into a patrian family who claimed decendancy from the kings of Alba Langa and through them, Aeneas of Troy whose mother was the goddess Venus. Caesars name Julius comes from Iulius, the family name. This comes from Iulus, the name of Venus son. At the time of his birth, capital of Italy was still a republic and the empire was only really beginning. The senators ruled, motivated by the greed of power in the hope of becoming either a consul or a praetor, the two senior posts which carried im perium, the legal right to command an army. From these posts it was possible to, with the help of the army at your command, conquer new territories and so actualize a triumph and the pleasure of knowing that your name would be remembered forever in statues and inscribed monuments, paid for by the spoils of the war.et the The most used method of shipping the romans used was the horse and the chariot. Simply because they did not have much other ways to travel. When people traveled they also could have walked but it is tiring and that would of touch on the way they would of fought performance wise. When they wanted to travel they used a sailing ship or a row boat. This was also used by the roman letters Army because it was powerful and affective. ghest standards of moral character and honesty. He expected instant responsiveness to comma From early times right down to the 3rd coke A.D, the Roman army was based on its legions. A legion varied in strength from 4,000 to 6,000 men, and was subdivided onto ten cohorts. Its leader used the title of legatus. His staff officers were called tribuni. ranking(prenominal) non-commissioned officers were called centurions, who varied greatly in rank. The soldiers of the legion were specifically picked men. They were all Roman citizens and received a higher pay than the auxillary troops - that is, foreigners who serve with the Roman army.

Agriculture in the Amazon Rainforest Essay

Throughout a hundred centuries people have worked hard to sustain productive agriculture and dense human populations. accepted forms of agriculture are realizable, and should be considered sustainable, for the economic development of tropical rainforests. For thousands of years humans have created a disturbance in the rainforests by creating areas of concentrated vicissitude of species within the landscape. The Indigenous people of the virago fostered palm forests, groves of Brazil nuts and fruit trees, and vine forests near ancient viragoian settlements.Environmentalists could argue that rainforests push aside be saved by through the restriction of economic growth, but it is vital to realize that the local communities will not approve parks and reserves, as it is in their interest to economise the rainforest. The shifted cultivator who forces small farmers into the forest to begin new farmlands causes about 60% of deforestation in Amazon. Researchers have warned if we continue to change the use of the land it can affect the regions climate, and the absorption of carbon dioxide in the Amazon.By converting forests into cropland thither is a pronounced ecological and climate impact than land conversions because it involves the love removal of land biomass, including tree trunks, stumps and woody roots. (Mike Bettwy of NASAs Goddard Space Flight Center). A better approach to addressing the increasing problem of deforestation in the Amazon is to follow the methods that have been used by indigenous forest dwellers for thousands of years. Many cleared forest areas used for agriculture can be salvaged by tillage techniques.Annual crops, pasture land, are some examples of what can be done to increase agricultural productivity and to reduce the destruction in many rainforests. personal effects of human population on the Ecosystem Over 20% of the Amazon Rainforest has been destroyed, in addition to the Amazon Rainforest is gone forever. Unfortunately with human p opulation, the Amazon Rainforest has had effects with loss and harm to the population of wild species. A lot of the land is being clear for cattle ranches, mining operations, logging and subsistence agriculture. check to Raintree (1996) Experts estimates that we are losing 137 plant, animal and insect species every single day due to rainforest deforestation. That equates to 50,000 species a year. As the rainforest species disappear, so do many workable cures for life-threatening diseases. Currently, 121 prescription drugs sold worldwide come from plant-derived sources. While 25% of Western pharmaceuticals are derived from rainforest ingredients, less that 1% of these tropical trees and plants have been tried by scientists.If this was happening in 1996, we can only imagine that in 2012 it is so much worst. Sustainability and Conservation Overpopulation causes many problems to the Amazon rainforest. More than 20% of Earths type O is produced in this area. As the area is reduced more carbon dioxide will be found the atmosphere. Carbon dioxide is important to this issue because plants need it to give cancelled oxygen, which humans need to survive, not only for oxygen but overly for food and nutrition for out health.Carbon dioxide is not necessarily a heavy(p) thing unless a large amount pollutes the air we need to breathe. Not only can overpopulation of the Amazon affect the air we breathe, but it will also affect the wildlife, water, and food we need to survive. There are over 200 species of trees in on hectare of the Amazon. This is important because there are so many possible cures for life threatening diseases. The Amazon is home to mare species of plants and animals than any other terrestrial ecosystem on the planet. Some interesting animals live in the Amazon and a lot of them are very rare.For example, a new species of freshwater fish, brown-spider monkey and a frog called cowboy frog, were some of the amazing animals discovered in the Amazon. The anim als found in the Amazon are endless. It is amazing the new discoveries that have happened over the years and the new ones to come. The animals in the Amazon have live there longer that humans have lived on this planet. The Amazon is one of the largest natural resources and with overpopulation more and more rainforest are becoming non-existent.

Legislation Legacy

Native Americans or the so called American Indians are considered to belong in the minority aggroup by the White Americans. They were in one way said to be like a third world country because they have a dull pacing in terms of civilization and improvement. Native Americans are faced with a continuous struggle regarding land ownership. (Komp, 2006)Their lands as they say had a sacred attachment and they really value the piece of land that they own. Any action that would entail the sale and destruction of the land they own would cause great apprehension. This could non be realized abruptly due to the nature of the Natives to be submissive. They needed to have a strong and powerful person to assist them in kinds of need.The final payment between the Native Americans and the federal government is about the acquisition of land. They were at all cost hindered to have a land of their own. The government, despite the legislature that they essential acquire land, was trying to bend the rule thats why the case is in pending condition. This scenario could be accounted to the fact that white Americans have the tendency to throw advantage over the natives because they were thinking that the natives do not contribute much to the making of their nation.The issue is connected to the fact that the land of the native Americans are proposed by industries to be the site for toxic wastes disposal.(Komp, 2006)If this would be the situation, then most of the American Indians are now faced with the great struggle regarding their health condition. Although some scientist has cited that it would never affect their health, there is no concrete evidence that this is not harmful to them.The legislation that is linked to the issue is the human corrects law. American Indians, though native, have the right to protect their possessions and to have a land of their own. Also they have the right to be protected in terms of health. And the fact that they were natives must not reave them o f the right to live in a safe environment.ReferencesKomp, K. (2006). Congress, President Still Ignoring the Indian Health Care Electronic Version. Retrieved August 6, 2007.

Marginalized Indian women in Inner Courtyard Essay

Inner Courtyard is a hulking compilation of swindle stories which is basically based upon the female issues in particular subjugation under the patriarchal order. The stories be written by wo workforce ab bulge out women hailing from all corners of India and Pakistan Assam to Kerala and Pakistan to Bengal. With the title of the collection, it gives readers an apparent impression about womens immunity radius is only the inner courtyard of star sign. So is in the Vedas, the Gita and other Hindu religious scriptures, women are posed as the beingnesss of house, crossing the threshold of house is rigorously outlawed.Equality between sexes is beyond imagination. Education remained a dream for the women and the conception of human beings as morally and intellectually capable of being better and civilized is refused, and the conviction of the moral and intellectual advancement of humankind would result in greater happiness for every(prenominal)body is deliberately sidetracked. This and many more lifeblood threads are far stretched and inconsiderate with regard to women and their rights. The account book introduces with the first trading floor highlighting this very theme.The editor of the book Laxmi Holmstrom brings out a fabulous collection of short stories from very diverse walks of life dealing each of the stories with single theme of women being marginalized, harassed, humiliated female discrimination. In this line, many stories are brawny on their own most have some element that reflects on the position of the society. Male ascendancy is always at honour while females is at stake. There is a vast disparity between an Indian woman and that of the developed nations across the world.The female honour and rights rest upon the basics of various(prenominal) nations culture, in this respect India as a nation of strong and prehistoric culture bound by the religious scriptures cited above abandon women lamenting every moment. Their identity is always subject to the male mercy than that of the natural human rights. They are left pondering over the negligible status in the Indian laid up as in R levelge Herself the Tatri a Brahmin woman of lowest strata in Brahmin community in Kerala, mothers in Girls, spend Vacation, My Be sexual loved Charioteer and Her Mother or even Sakina of The Meeting.The First Party is also an analogous illustration which encounters the husbands vanity being modern and advised person while his wife an odd one out in the party. The first tommyrot Revenge Herself by Lalitambika Antarjanam in the collection is a powerful tale of a fallen Nambudiri woman of the 19th century. Her name itself has become a synonym for shameful among the patriarchal Nambudiri. According to the Tatri traditional, such womans life is giving away herself to husband in everything without any self for herself.So does she, she marries a man whom she offers herself in order to please him in his render of sex with the same attention I have for his taste for food. But one point of quantify, he disregards her for other women and leaves her. Further he even brings a prostitute into the house and asks to become like her, If you could be like her, I might like you better. This results in her rebellion to revenge against her husband.She leaves his house, sets out to become a whore, working hard to learn how to please a man and eventually becomes an admired courtesan and one day her husband visits her hence she reveals herself as the same Tatri his wife who he has expected to become like a whore. In this case who would Tatri have teamed up for executing her rebellion? corporation has so trained its peers that it would be impossible for anyone to entertain even remotely the ideas that she puts into execution. Summer Vacation by Kamala Das is a sweet childhood story narrated by Muthassi (grandmother) whom she visits alone.Her father drops her off at the station of Muthassis place. Vaidehi Akku is a story of Akku a husbandle ss daughter of the patriarchal family. She exposes herself wherever her smasher can be exhibited by wearing new saris and jewelry at weddings or whatever which seems like a social objection in terms of the cultural and ultraconservative norms. The other major story of the book is Girls by Mrinal Pande it is about three sisters and their mother who is pregnant for the fourth time for a son. They go to her Nanis (maternal grandmother) for having the kid while their father stays back.At the outset itself, the mother refrains with, I hope it is a boy this time. It will relieve me of the nuisance of going with other pregnancy. Even the Nani prays god for protecting her honour so that at the fourth time she would take a son back from her parents home. victorious the thread of Nani, neighbour comments that the last time her skin had a pinkish tinge, now it is yellow it is sure to be a son. Another feature of the story shares the issue with marginalization in the family, this relates to the masi of the sisters. She complains about her endurance in the house and put to work as a dog so is duly responded by all women.In continuance of the first issue of gender discrimination, the following statement carries serious social consideration when their father assures that there is a dazzling star in the sky and they work hard they can become anything they want to just as Dhruva star, the author in the girls acknowledgment asks, But I cant become a boy, can I? This marks grave place in girls/womens hearts and sedulousness for longer or perhaps lifelong. In case of the girl in the story, the girl rebels at the occasion of Ashtami (kanyakumari) puja calling the society if they do not love girls they should not pretend to worship them either.This story illustrates the scenario of a male dominating world and how female gender is subjugated. The opening introduces characters of the story. Despite the fact that how the story is set in a male dominating there is very little to mention of the male gender. The first sentence is bold and exasperated, desensitized mother who thinks that girls have no visage and always looks forward to the boys. Yellow Fish by Ambai a simple two page story compares the torture a fish sense of touch on being tossed out of the sea to the anxiety of a womans feelings.The story shares any Indian womans feelings and her freedom of plectron and life is at the patriarchal order. The next finest story of the collection is Ismat Chughtais Chauthi ka Jaura. The greatest mission of the Siddiqui in life is to provide a husband for the old daughter Naseema who is not gifted in matters of health or features. She is frail and un-voluptuous and has a thin hair. When the daughters first cousin comes to stay with them for some time as part of his professional training, it proves to be a godsend to them.They begin plotting to arrange the cousins interest in the elder daughter only if instead, the young and more daring daughter is sent as the messenger with the proposition. Due to this circumstantial misunderstanding, the cousin agrees to marry, but with the younger sister, without knowledge of the fact, the ladies of the house rejoice. The cousin can no longer control himself and grabs the younger girl. The elder daughter commits suicide at that. After some time, the ladies continue to stitch the Chautha ka Jaura while the younger daughter sits and looks at them without response and careless.Another beautiful story is the First Party by Attia Hossain which depicts in marvelous manner the conventional or Orthodox women being put to stake at the cost of sophistication and modern life traits. The woman in the story is just marry and taken to a modern party to be introduced wherein all sophisticated people gather and enjoy, drink, eat and dance with their or different partners. The woman is not used to it though she hails from an equally affluent family. She feels embarrassed among the people involved in partying.B eing pressed by her husband and others, she refuses to involve but keep sitting asunder with a glass in hand. At such demeanor, he feels being humiliated and dishonoured having such unrefined and orthodox wife as the partying people antic at his wife. Should education, if imparted to women, not play major and vital contribution in womens life in totality as in the case of this woman of the First Party? Or who should be responsible for her being orthodox and traditional, respecting the culture which in many terms is treasured the patriarchal order or the women or even the culture itself?The Meeting by Shama Fatehally also comes out with similar male mindset in the Indian social set up. The relay station of the story a Muslim unmarried girl is given a marriage proposal which incredibly unexpected for Sakina who is so fat like gargantuan and nothing in looks to mention. She is nostalgic by the thought of the proposal. She is apprehensive about the person to be a real man. It gives way out to woolgather about the boy to be a handsome person like a dream hero etc. Her father criticises her for daydreaming. True to it, it proves to be a foil to her dream as her partner is not a boy but a middle aged man.Father forgets that a human being dreams and marriage of either female or male is dreamt about the partner. A general question can be posed to the society, should the women looking ugly or whatever not have right to dreaming like the counterparts in boys and men who may be equally looking ugly or so. If men hold the right, women should also possess. Shashi Deshpandes My Beloved Charioteer and Mahasweta Devis Dopdi picturise the similar stories of women being victimised at every stage of life whether as a girl, married woman, mother or even old woman.Grandmother in the former story is a sheer victim of the patriarchal order even onward her marriage till her husbands death. She feels envious at her daughters happy married life and when her affliction for her dead husband for whom she gives up her own and her daughters life. It is a shock to the readers. The latter story deals with the extreme brutality of human beings towards the woman. It relates to Mahabharatas Draupadi on how she was humiliated publicly which added to the arrogance of the then men folk. All this went for no fault of Draupadi. This cruelty ever since continues witnessing and spreading the message.Dopdi of this story is a tribal woman revolts against the society at large but beaten by the treachery of the militancy and raped inhumanly. L. Vishwapriyas the Library Girl is an impressive story and only optimistic story of the book where woman is honoured and let free to read and roam around the town though a Muslim girl. But it does keep the thrust of dishonoring the girl as she comes of age. She is put into golden cage a Persian robe (burqa). She thinks the robe adding beauty to her personality but hidden it in the guise of the robe. Her budding beauty is hidden from the ma licious eyes about which she is unaware.The book offers both detailed argumentation and passionate eloquence in opposition to the social inequalities commonly oblige upon women by a patriarchal culture. Just as in revolutionary Lalitambika Antarjanam defends the emancipation of women on utilitarian grounds. The legal subordination of one sex to another is immoral in itself and now one of the chief hindrances to human improvement and that it ought to be replaced by a system of perfect equality, admitting no power and allow on the one side, nor disability on the other. Women are brought up to act as if they were weak, emotional, docile a traditional prejudice.If tried equality, the results can be seen benefitting to individual(a) women. They would be free of the unhappiness of being told what to do by men. And there are benefits for society at large doubling the mass of mental faculties unattached for the higher service of humanity. The ideas and potential of half the population would be liberated, producing a great effect on human development. These marginalised women have today set their feet on all fields and corners of life with regard to education and professional assignments. A long way witnesses many such destinations, if she is equal and free.

Accounting Practice †Pa1 Essay

Question 1a. 2b. 2c. 1d. 2e. 1f. 2g. 3h. 3i. 1j. 2k. 1l. 3m. 2n. 2o. 3p. 4q. 3r. 1s. 1t. 2u. 3v. 4w. 4x. 1y. 2See to a greater extent The stages of consumer buying decision process essayQuestion 2a. Potential assess issues cerebrate to the affordment Erin original in August1) For Erin base on the in coiffeion letd, Erins manipulation with three hundred was modify in July 2009 and Erin was informed on July 31, 2009. Thusthe all in allowance Erin current in August is considered as pay in lieu of termination notice. Therefore, it is taxable income and should be reported as employment income in her tax return. just now it seems that the heart and soul of $9500 she received is engagement of tax amount (her total before tax salary for two moths is $12,000). She should contact CCC to get a T4 veer so that she give not be double taxed on $9500.2) For CCC Since the payment is related to pay in lieu of termination notice, the correct modal value that CCC should maintain throu gh was to deduct income tax, CPP, EI and provided a T4 to Erin. And CCC should pay EHT on that payment too. precisely Worldwide rattling paying the termination pay, CCC failed the responsibility of withholding the income tax, CPP and EI and paying EHT for that payment. No deductible expenses should be charged on CCCs book.3) For Worldwide It seems that Worldwide withheld $2500 from Erins termination pay (total before tax salary $12000- discharge paid amount $9500), which might be charged under income tax payable and others deductions per USA tax act. From Worldwides perspective, the payment is deductible expenses. however in fact, since Erin is the employee of CCC, the payroll should be paid through CCC instead of Worldwide. In other word, income tax should be paid to Canada instead of USA.Erin mentioned that the payment was meant to be non taxable since it was somehow related to RRSP, which rear not be applied to pay in lieu of termination notice. If the breaking pay or retiri ng allowance were paid to Erin, the portion of payments may be transferred to an RRSP under certain conditions and the amount transferred to RRSP is tax free. But in this case, Erin has done level best contribution on her RRSP. Beside, if Erin worked for CCC to a greater extent than 5 days and CCCs payroll is at least 2.5 million, or severed the employment of 50 or more employees in six months design, CCC is also responsible to pay severance pay to Erin, which is taxable and should be added to salary income. But CCC does not have to pay EHT for severance payment.b.MemorandaDate xxxx, 2010To EHS examine managerFrom Ryan O Leary, EHS Kitchener officeSubject New issues for audit propose at CCCDear xxx,Contacted by a colleague from our Vancouver office, I am surprisingly aware of that several CCCs employees have been terminated and termination payments have been paid from CCCs parent play along, Worldwide Connections Inc, which is a US company. The employees have been told that th eir termination was due to cash mix problems of CCC. Based on the above breeding and the fact that we didnt notice any unusual things during our review of 209 T4s for CCC, I would like to draw your precaution to how the training received might affect the audit figure and other c one timerns related to ethical issues.a) First of all, the bidding risk should be planned high based on the following facts CCC should be the one who pays the termination fee and issue T4s to terminated employees but they failed to do so. Instead, their USA parent company paid. It might because the management has no knowledge of this, which they supposed to have or because they intended to do so. Therefore, the integrity of the management seems to be a problem. Cash menstruum problems several employees have been terminated due to cash diminish problems and their USA parent company helped CCC to pay thetermination payment. It seems that it is the truth that CCC does have problems of cash flux. Bes ide these factors, examining the following financial balances would help us to detect the cash flow concernsi. Quick ratio (current as preparednesss-inventory)/current liabilities it gives a more rigorous perspicacity of CCCs ability to pay its current liabilities. If a quick ratio is greater than 1.0, then CCC has sufficient cash to meet their short-run liabilities. But low or decreasing quick ratio would be a good sign of cash flow concern. ii. OCF ratio cash flow from operation / current liabilities, this ratio would mea true how well current liabilities are c overed by the cash flow generated from CCCs operations. If the ratio is slight than 1, it is an indication of cash flow concern and the smaller the ratio is, the bigger the concern.iii. Short-term debt coverage ratio operating cash flow/ short-term debt, this ratio would mea authorized how well the short-term debts are covered by the operating cash flow.iv. The capital expenditure coverage ratio operating cash flow/cap ital expenditure, this ratio compares a companys outlays for its property, plant and equipment to operating cash flow. A positive difference between operating cash flow and capital expenditures defines free cash flow. Therefore, the smaller this ratio is, the less cash assets CCC has to work with.v. OCF/Sales ratio this ratio, which is expressed as a percentage, compares a companys operating cash flow to its net sales or revenues, which tells CCCs ability to turn sales into cash. The greater the amount of operating cash flow, the better. There is no standard guideline for the operating cash flow/sales ratio, but obviously, the ability to generate consistent and/or improving percentage comparisons are positive qualities. It would be a concern to see CCCs sales grow without a parallel ripening in operating cash flow. Positive and negative changes in CCCs terms of sale and/or the collection experience of its accounts receivable exit show up in this indicator.b) The audit risk needs to be planned to a lower level based on the higher(prenominal) control risk. Therefore, the detection risk has to be lower to reach the acceptable level of audit risk, which means more samples and strong procedures need to be performed especially on payroll cycle and balances and transactions related to cash flow.c) Potential ethical issues that might affect our audit plan Integrity of CCCs management like I mentioned previously, it is reasonable doubt for CCCs managements integrity due to the fact that they failed to collect income tax and other deductions for the employees worked in Canada and had their USA parent company paid. The management either intended to do so to try to hide the cash flow problem or miss the knowledge of knowing their responsibility of collecting income tax and pay EHT when they mystify termination payment. Besides, when the time we did review of T4s, we were not told by the management the termination and payment from USA Company. Therefore, I would like to recommend to interview with the management prototypic to understand what their intention was and interact with the higher level of management if indispensable. If no castigation tolerate be agreed upon or no cooperation from the company, then involve CRA and audit committee. Due care /competence of our audit police squad based on the fact that several employees have been terminated and nothing has been found unusual during our T4s review, it seems that due professional care and competence of our audit team is also questionable. I would like to recommend that not only use more experienced auditors, but also remind the team that perform the job with due withstand to avoid unnecessary undetected misstatements.I look forward to hold forth the expound with youSince imprecate,RyanQuestion 3a. A Memo to Albert DesrosiersMemorandaDate Feb 18, 2007To Albert Desrosiers, audit Manager, Morrison and AssociatesFrom Wei Liu, CGA, Audit Manager, Morrison and AssociatesSubject Assessme nt for financial agency and audit at Prime Restaurant Suppliers Ltd (Prime)Dear Albert,Upon your request, I have analyzed Primes financial ratios and the balance shroud and reviewed the audit work done by capital of Minnesota. I would like to discuss the following issues with youi. After analyzed and evaluated Primes financial ratios and the balance sheet, the following are the problem areas that could impact the nature of the audit work required thusly need our special attention catalogue it has increase significantly over the past two years, 27% in 206 and 35% in 205. And inventory turnover has dropped 0.6 from 3 in 205 to 2.4 in 206. It is an indication of either excessive inventories or ineffective buying or misstatements of valuation in inventory. substantial procedures would be required to make for certain the assertions of existence, valuation, ownership are fairly presented. Performing test counts of inventory should be done more cautiously. Accounts receivable It chan ge magnitude 8.7% in 206 and 43% in 205. And receivables turnover has dropped 0.4 in 206 and dropped 0.6 equivalence to industry average. Meanwhile, the average collection period has increased 16.8 days, which increased 21%. However, sales only increased 1.3% in 206. All of these indicated that the collection of accounts receivable is questionable and Primes source policies might not be efficient or the allowance for bad debt is not adequate. Therefore, more positive confirmation of accounts receivable might be necessary to ensure the existence and valuation review allowance for doubtful accounts to make sure whether it is adequate review aged AR report review course credit and collection policies perform cut-off procedures and so on. Sales Even though sales have increased in 206 by 1.3% and 16% in 205, but net income dropped significantly by 47% in 206 and 0.3% in 205. And gross margin has dropped 4.5% in 206 and 8.9% lower than industry average. Net margin has dropped by 2% in 2 06. When interest expenses are lower than priors years due to lower bank loans and mortgage and term loans and other operating expenses has no signs of increase, the reason for higher sales but much lower net income (before tax) are directioned to costs of goods sold. Again, we need to take extreme cautions to make sure that existences, valuation, ownership of inventory are fairly presented. On the other hand, more procedures need to be done to make sure the revenue recognition is reasonable. Cash flow/accounts payable-inventory it has no balance recorded on the balance sheet for cash. Even though Primes current ratio is 1.19, but quick ratio is only 0.65. Even worse is that accounts receivable is not unspoiled due to potential collection problem or overstatement. Accounts payable-inventory has increased 37% in 206, plus other current liabilities, Prime is facing a serious cash flow problem. The significant increase in Accounts payable-inventory pointed out again the problem of inv entory, either excessive inventory has been obtained or ineffective buying has been happening. Substantive procedures should be performed cautiously on accounts payable-inventory to make sure its valuation, existence. Positive bank confirmation should be obtained. Income tax payable/future income tax liabilities income taxpayable has decreased 81% in 206 but future income tax liabilities increased 4.7%. In total, it decreased 40% while net income decreased 47%. Examining the computation is necessary to make sure fair presentation of these two figures.ii. With respect to Pauls recommendation regarding the audit report, I have the following different opinions I dont agree that Paul restricted subsequent evidence accumulation to Primes accounts receivable and inventory. From vary I analysis of financial ratio and the balance sheet, we know that Prime has a high control risk in accounts receivable and inventory, therefore, we can not restrict subsequent evidence accumulation. Controver sially, sufficient evidences need to be collected to allow the audit risk lower to an acceptable level. Paul reason from what he could observe that internal control were present and appeared to be operating as intended. This is not correct. First of all, internal control has to be tested whether we rely on it or not. Secondly, Prime only did review engagement for prior years and never be audited. And an audited financial statement is needed for Primes loan approval process thus the management has the motive to manipulate the statements to get the loan. Plus concerns showed from their financial ratios and balance sheet, including high increased inventory, AR, AP, cash flow problems, all of these facts indicates that we are facing a client with high control risk and inherent risk. Internal controls have to be tested. Paul concluded that ever-changing of LIFO accounting from FIFO has no big impact on income statement and balance sheet due to consistent inventory cost over the year. Th at is wrong. The inventory was increased significantly over two years, which means the cost of inventory in 205 could be very different comparing to 206. More importantly, if LIFO is allowed used in 206, a retroactive procedure need to be done for previous years financial statements. Paul instructed the other assistant to ensure that goods shipped in the last few days of the year were recorded in sales. The shipped goods to customers is not the only criteria that we can recognize the sales. We need to make sure other criteria also presented, such as the amount can be measured and collection is reasonable informed or an allowance of bad and doubtful accounts is properly set up. 10 confirmations for AR have been sent out. I am not quite sure what this subroutine are based on. But if it is just a random repress, no sample size and materiality was put into consideration, it is not admit number. Paul believed that testing was sufficient for him to issue unqualified audit opinion. Base d on all above mentioned disagreement, this conclusion is certainly too early to make. More substantive procedures need to be done. Evidences collected so far is not enough to make conclusion.iii. Other issues Without permission from Mrs.Ruenstein, who is the owner of GoodFood Manufacturing, Paul showed Marvin a copy of GoodFoods financial statements and advised him about Mrs.Ruensteins plan to retire. This is violation of confidentiality policy. I think we should advise Paul and inform GoodFood as soon as achievable and explains the situation. Even though it might benefit the both parties, we still need to prepare for GoodFoods complain/lawsuit.I look forward to hear from you and discuss more in details.Sincerely,Wei Liub. Prime should consider the acquisition of GoodFood mainly based on the following facts They are in the same industry but focus ondifferent customers. By acquiring GoodFood, Prime can expand its business into larger restaurant market. Primes strong sales team ha s been successful in generating leads to attract new customers. Therefore, it meets Mrs.Ruensteins desire to invest additional effort to build up sales levels. GoodFood has plenty of excess power that can compensate Primes shortage of cash flow and other capacity.The concerns about financing the purchase Prime might have encumbrance to obtain a long term loan to finance its purchase based on its current financial position. Even though Prime has increased sales in 205 and 206, but net income has dropped 47% in 206. It has large and increased current liabilities but has no reliable cash flow to depend on. Inventory is excessive, and ARs average collection period is dropped. Return on total equity has dropped to 6.7% from 13.6% due to big drops in net income. All financial info is negative and can not support its financing request. However, if Prime can conquer the transshipment center constraints and change back to FIFO accounting, it might be a big difference. Its cost of goods s old would dropped and net income would be increasedQuestion 4A Letter to Board of DirectorsWei Liu, CGAXxx Audit and consulting FirmBoard of Directors,Townsville Recreation Centre (TRC)Date December xxx, 2009Dear Board members,It is my great pleasure to be in the position of providing my opinions regarding the creation of TRC and upcoming transfer of the recreationalfacilities from the municipality to TRC. The following you will find the discussions related to that and other issues requested by you, including the proposal for the affable media site. Creation of TRC and transfer of the recreational facilities from the municipalityo As what we all understand, the purpose of creating another strong-minded legal entity, TRC, is to getting better information for decision reservation to offer a wider range of lessons and activities on a cost-effective basis. It is agreed that Townsville would transfer not only all existing properties of the recreational centre operations and any relate d debt, but also all employees of the recreational centre. Therefore, from the financial perspective, TRC will record all transferred properties at fair value, record all related debt for remaining balance per banks confirmation, including unpaid accrued interests. A deferred capital contribution would be used to reflect the funding from Townsville.As for all employees being assured that they would still be eligible for pensions as well as health and indemnification coverage, the progress need to make sure the details of the pension plans need to be discussed and prepared to accommodate old employees and new employees and make sure the pension policies and procedures as well as health and insurance coverage policies and procedures are in place. It is better off for TRC to consider only offering the defined contribution pension plans to employees instead of defined benefit plans since the first one is less cost and less burden on TRC. The cost to cover the pension plans and coverag e should also be planned and budgeted. Accounting policies, format of the financial statements, and information necessary for decision making o After transfer, TRC would be an independent non-for- internet legal entity. Therefore, all accounting policies need to be abidance with GAAP-general accepted accounting principles from CICA Handbook. PSA (Public sector accounting) Handbook will not be appropriate any more. TRC should determine and disclose which method is used for revenue recognition, either deferred method or the restricted fund method. The restricted fund method would be more suitable inTRCs situation since TRC receives subsidies for low-income individuals as restricted funding. Separate reporting on this restricted funding would be benefit for users, including Townsville to better understand the statements. And other significant accounting policies, such as accounting for capital assets and donated materials and services, use of estimates etc should be determined and dis closed.o As for the format of financial statements, according to the GAAP, normally it include Statement of financial position statement of operations statement of changes in net assets statement of cash flows.o Information necessary for decision making the visiting card should obtain information not only from financial perspective, such as summary on TRCs financial position, implication of current economic, governments budget plan but also non financial performance reports, such as whether TRC would be actually offering more lessons and activities on a cost effective basis. Requirements of the information technology clayo Although it is costly to invest a new information system, but without it, it is much harder to take useful and more reliable information to assist management operations effectively and efficiently. The new information system should not only record basic accounting information, but also produce information, like costs and revenues preparation between budgeted am ount and actual amount required funding reports data for performance measurement etc. Also the board should ensure that policies and procedures for data integrity and security, IT supports, training for skilled personnel are all in place. Implications of the change in employmento As part of transferring agreement, all current employees of the recreational centre will become employees of the TRC and they will be still eligible for pensions and health and insurance coverage. Therefore, all income tax, CPP and EI have been contributed will be considered as contributed under TRC. For those employees who are nearly retiring, they canchose move their pension plan to TRC or leave it. And they can start to withdraw once their age reached to the defined age in the pension plan. Independent contractors and employeeso From the taxs point of view, making a distinction between independent contractors and employees is very important since for independent contractors, they are responsible for rep orting business income for their tax return. TRC has no responsibility to withhold income tax, CPP and EI for them and do not have to provide same benefits to contractors as employees have. TRC also do not pay EHT for amount paid to independent contractors but need to pay EHT for remuneration paid to employees. o The factors to consider for distinctions between independent contractors and employees Controls Generally, in an employer-employee relationship, the employer controls, directly or indirectly, the way the work is to be done and the work methods used. But the contractors controls if he/she has the right to wage or fire, and decide where, when and how the work will be done. Ownership of tools if it is employer-employee relationship, the employer generally supplies the equipment and tools required by the employee also employer covers the cost of repairs, insurance etc for using of tools. Chance of profit/risk of loss the employees are entitled to his or her full salary or wag es regardless of the financial health of the business, the employer alone assumes the risk of loss. But for contractors, all risks are his/hers. Integration or organization test the tasks performed by employees form an integral part of the business but tasks performed by the independent contractor merely being accessory to the business. Revenues TRCs revenues include subsidies provided by the Townsville, membership fees, registration fees and rental fees. To maximum the revenues, I would like to recommendo Subsidies from the Townsville to be eligible to get the funding, TRC will have to provide complete listings of names, income levels, and subsidies provided. This information has previously been tracked throughTownsvilles accounting system. Therefore, TRC could use the same system and maintain the same reporting to ensure maximum subsidies funding.o For memberships are provided free of charge to families below a specific income level, the membership fees are actually covered by su bsidies funding, revenue should be recognized even through the funding not yet received and fund receivable from Townsville could be set up.o Registration fees under the municipalitys management, often the lesson was run at a loss due to under enrollment or a higher than anticipated number of subsidized registrants. Therefore, the board should enforce the management in TRC to implement a better budget system to budget the registration fees and number of enrolment. The board and the management should work on strategies of getting more people to sign the lessons and activities. Meanwhile, TRC should consider setting up a policy that maintains the right of cancellation of lessons/activities in the case of enrollment not covering the cost.o Rental fees rental of the facilities is scheduled only around the times that the facilities are open to members and the general public, thus the rental income is limited due to time restraints. The board should consider a plan to expand available tim e for rental and fully use the facilities to maximum the rental income. Performance measureso I understood that TRC would evaluate employees performance partly based on measures that are reflective of the mission statement objectives. Therefore, the board should be provided with performance reports that can help you to define the mission statement objectives have been met. The list below should be considered for performance measures The number of lessons/activities offered The type of lessons/activities offered The number of attendants for each type of lessons/activities newly developed lessons/activities offered Attendants for new lessons/activities Number of individuals received subsidies Type of lessons/activities offered to low-income families Cost and revenue for each type of lessons/activities. Internal controls for Casho It seems that the internal controls for cash were not quite adequate due to the fact of theft of cash. To ensure this not continually happening in TRC, the board should make sure better internal control polices and procedures for cash management are in place, such as segregation of duties for collecting and recording and bank reconciliations more frequent cash deposit proper authorizations, etc the board should also make sure the implementation of the controls will be happening. Auditor for TRCo According to Canadian auditing standard, we can not accept audit engagement if we provide non-assurance services, such as accounting and bookkeeping services valuation services internal audit service financial information systems design or implementation services. Based on the fact that we are now providing the consulting services not relating to those, we will be able to provide audit service to you. As for the fees schedule, we need to follow a standard fee schedule. Proposal of the cordial media siteo The social media site provides many benefits for TRC to expand. While building up the site is necessary, many things need to be taken into c onsideration, especially when it is related to confidentiality and safety of information. It is not appropriate to publish the lists of all people being subsidized because it might violate the confidentiality policy also to be able to keep the information collected safe, including clients credit card number, the site has to be maintained under certain security to ensure data security. Besides, the board need to make sure whether there are skilled or enough personnel to maintain the site. More importantly, the board need to evaluate the overall costs to make sure that TRC does have the capacity to run this media site in a cost effective manner.If you need more clarification, please feel free to contact me. I would be happy to discuss more details with you.Sincerely,The end of assignment 8