Thursday, February 28, 2019

Tax Compliance

A sound task organisation should stain out surpluses in the eco zero(prenominal)y and should evaluateation revenue enhancement income in such a agency as to cause minimal damage to productive activity. appraise tout ensembleurement should act as a catalyst for economic growth, Ideally a value revenue carcass should be neutral with respect to its consequence on economic behavior. In the real world, however, it is impossible to achieve neutrality.Administrative feasibility and practicableness ar two important constraints on measure policy. These argon alike matters of convenience to varying egress. A valuate policy is administratively possible when its enforcement does not cost too much. At the same meter administrative feasibility should not be an excuse to compromise the original objective. that a revenue enhancement structure should treat equally those individualists who atomic number 18 most in the same situation and neb for differences among peop le who are in dissimilar situations.Finally, every taxation should be collected at the time or in the manner in which it is the most convenient for the reader to contri besidese it, and every tax should be contrived s two to take out and keep out of the sockets of people as subatomic as possible over and above what it brings to the public treasury (Davies, 1986). However, the tax administrators of developing countries face many challenges in the massive task of tax collection. Neverthe little the task of tax evasion b differents tax administrators of developing countries and substantial countries alike.In the real world, those who wish to reduce their tax liability nonplus to a greater extent(prenominal) choices than Just tax evasion. Smarter and more sophisticated tax honorariumers, who find the cost/ endangerment of evasion greater than the advantage, practice risk free legal slipway of on-payment of taxes rather than blatant tax evasion, which is popularly known as tax scheme. In many countries, there are perfectly legal tax avoidance strategies for minimizing tax liabilities. For the disposal, the results of tax evasion and tax avoidance are the same for the taxpayer, however, tax avoidance is preferable because there are less or no chances of getting caught and prosecuted.Its is also believed the relatively less affluent and consequently less vigorous-advised people engage in tax evasion whereas relatively more wealthy and fall apart-advised people practice tax avoidance. Therefore, the lost to governing body revenue on account tax avoidance is much greater compared to tax evasion. For in force(p) revenue collection, ecesiss wish to direct not only the tax evasion but also the tax avoidance dumbfounds difficult to the taxpayer. BACKGROUND OF THE STUDY revenue enhancement have continuously been the traditional source of government revenue.But art object the government has the authority and castigate to impose taxes on its soverei gn, there is a limit to what it can unequivocal collect from the people. Besides, taxpayers usually view taxes as additional burden specially in times of economic difficulty. Almost every year, the revenues generated by the government are far short of judge expenditures. The ever increasing work out deficit brought astir(predicate) by the increasing public expenditure is a big worry faced by the government which has compelled content leadership to impose spiriteder collection goals upon revenue generating agencies in the hope of see out up with the big deficiency in capital.The power of inwrought gross ( purr), the Bureau of springer (BOCA) and the land transformation Office (L TO) are the chief(prenominal) agencies mandated to collect tax revenues. Among the revenue generating agencies, the Bureau Of Internal tax incomes share in he internal revenue is about (80%). Making the whirr the national governments foremost revenue-generating agency. It likewise plays an i mportant role in follow outing the policy of the effect to put up sustainable economic growth by the rationalization of the Filipino Internal Revenue tax system including tax regime.The BIRR also aims to provide , as much as possible, an equitable relief to a greater number of taxpayers in order to improve levels of disposable income and flip-flop magnitude economic activity and to create a robust origin milieu to enable firms to be competitive in regional as sound as et global market, at the same mime that the State ensures that government is able to provide for the ineluctably of those under its Jurisdiction and care (Sec. 2 of the Tax Reform Act of 1997).The BIRR is currently undergoing a play of transformation to make the agency taxpayer-focused. This is being undertaken finished execution of change initiatives that are direct to 1) reform the tax system to make it simpler and tally the Philippine tillage 2) reengineering the tax processes to make them simpler m ore efficient and miasmal 3) restructure the BIRR to give it financial and administrative legibility and 4) redesign the human imagery policies, systems and procedures to transform the workforce to be more responsive to taxpayers needs.Measures to conjure up the Bureaus revenue-generating capacity are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment schedule and Compromise Settlement course of guide and involution of roll upage/ background familiarity of the creditable with holding tax system. A technology-based system that promotes the paperless filling of ax returns and payment of taxes was also adopted through the electronic Filing and Payment System (peps).To enhance the collection surgical procedure of the Bureau, triad basic strategies were initially adopted, and these are 1) intensify the use of modern systems (e. G. The Reconciliation of Listings for Enforcement or RELIEF System) and Tax Reconciliation System 2) enhance the security of tax payments through the use of electronic broadcasting system and expansion of implementation of the peps and 3) tap non- traditional sources of revenues for additional collection.Toward these the Bureau has been implementing slightly(prenominal) work syllabuss which are enjoin towards 1) more effective taxpayer complaisance harbour systems 2) effective detection and exclusion of revenue leakages 3) intensified enforcement of tax laws 4) implementation of BIRR-private sector good and h wizst governance programs 5) placemental adjustments 6) active take to legislative revenue measures and 7) deployment of productiveness and effectiveness enhancement technology.Another program of the BIRR that is aimed to increment revenue collection is the expansion of external linkages which has benefited the government in terms of eliminating the cost of physical transmittal of documents and making entropy substitution between agencies easier. The BIRR has a lready implemented an external tie- up with government agencies such as the Bureau of Customs, to monitor the transmission of import minutes and to identify potential registrants and the Securities and Exchange Commission to identify unregistered corporeal taxpayers.A memorandum of Agreement was also signed with the De severalisement of Interior and local Government so as to facilitate the updated remittance of Lugs. With all the programs initiated by the Bureau of Internal Revenue to meet the demands for higher tax collection, it cannot be argued that a well-run Bureau is radical to the effective implementation of these programs. Hence, high deed caution practices must be in place inside the organization in order to improve organizational consummation, in accompaniment, actual tax collection.In this regard, Brewer and Selene (2000) showed that the most important variables among the factors that influenced organizational writ of execution were efficacy, teamwork, mental syn thesis human capital, structure of task, protection of employees, concern for the public interest, and task pauperization. In conclusion, they perceived that these variables have one thing in moon They are elements of a high-involvement workplace strategy. Performance is higher in agencies that empower employees, clients, and other stakeholders.In line with the above discussion, this understand is conducted to examine the relationship of accomplishment watchfulness practices to the implementation of the tax collection programs and level of taxpayers satisf fulfill on the performance of BIRR Revenue 39 south, guenon city. THEORETICAL FRAMEWORK This meditate primarily premised on the mandate of the Bureau of Internal Revenue to evaluate and collect all national internal revenue taxes, fees and charges, and to enforce all forfeitures, penalties and fines connected therewith, including the execution of Judgments in all cases decided in its opt by the Court of Tax Appeals and th e ordinary courts (Sec. Of the National Internal Revenue Code of 1997). Acquire (2000) further states that collection of taxes remains to be one of the primary undertakings of any government, in order to provide sufficient funds with which the nations economy may be sustained or developed. In this light, it has dumbfound the enduring goal of every tax authority, be it one that serves a developed or developing nation, to seek and implement strategies and technologies that go the proceed improvement of their collection systems. Employee Empowerment.One way to assist with pushing the operational decisions dump through the organization is by empowering the employees (Howard, 1997). This can be achieved by prodigious-minded employees culture about organization performance providing rewards based on action using that training, giving employees companionship that enables them to understand and effectively use this information, and in conclusion allowing employees the power to mak e the decisions that will actually influence organizational erection and performance (Wall et. Al. , 2002).This needs to be extended right down to the last-place levels of the organization. With participative climates it is important that employees are allowed, encouraged and have the opportunity to participate in problem solving teams. It is hopes that this participation will have a cascading effect of employee involvement support (Tussle et. Al. , 2000). Participative work environments need a systems approach (Bowen & Castoff, 2004). Participation needs to be reinforced with the bewitch supporting systems to assist the organization o be both effective and sufficient.For a participative environment to be prospered there needs to be formal pedagogy in problem solving and chats (Tussle et. Al. , 2000). Appropriate ongoing raising enables employees to develop the fellowship required for effective performance (Ordain et. Al. , 2005). Information Sharing. Information sharing an d spreading appears to be a critical component of snicker. There are three components as way to involve employees. These are participative decision making, suggestion meetings and the more generic information sharing.Effective HISS give employees all the information required to be involved and participate, without overloading them with information and details that they are either not interested in, dont need, or are unable to process ( uninfected et. Al. , 2003). I t should not simply be a system which forethought uses to offload information onto employees. The depth and detail of the information needs to be carefully match and assessed. Too much information can make the employees impression overwhelmed and undervalue (Bowen et. Al. , 2004). no. enough information can make employees fell that wariness is holding out, and potentially cause satisfaction and mistrust as employees question why information is being withheld. There needs to be support within the organization that e ncourages employees to participate fully in the process of involvement. Many of the definitions of HISS fail to acknowledge that the system needs conglomerate organizational supports in the forms of appropriate rewards, discourse practices, and training and selection procedures (Leotard Jar. , & Lealer, 1994). Rewards.Remuneration should be reflective of the intrust to encourage employees to continue training. The remuneration needs to be understandably cogitate to goals and individually tailored to acknowledge differences in intrinsic motivations (Glutamine et. Al. , 2008). Many authors feel that financial participation (gain sharing/ arrive at sharing/employee ownership schemes) is an indwelling part of high involvement management (Hustled & Becker, 2006 Cochin & Steersman, 2004 MacDougal, 2005 Prefer, 2006). Employees also need to feel that they are to be compensated for effective use of power, information and knowledge (Vandenberg et. L. , 2008). It is important that it doe s really involve actual power transport to all staff and through to lower level (Hardy Alibi O Sullivan, 2008). monetary participation, a form of indirect employee involvement, has been associated with improved economic performance (Addison & Bellied, 2000). skill based pay encourages functional flexibleness through cross training and teamwork, although pay for Job is the most equitable way for employees to be paid because it removes individual differences, is more transparent and less subjective (Long & Shields, 2005).However, high involvement management firms are more seeming to use person-based pay rather than Job-based pay (Long & Shields, 2005). Person-based pay fits a highly educated workforce, and HISS are likely to demand cognitive and interpersonal skills, such as problem solving, teamwork and communication (Flatted & Gillie, 2004). HISS are more likely to have team-based rewards, variable pay programs (skill-based, gain sharing, employee ownership) and flexible benefit s (Richards, 2006).These schemes actively encourage employee participation in the organization. If organizations do not have any form of payment that actively invests the employee in the success of the system and the effect on organizational turnover. Employees need to be fully involved this needs to allow in compensation policies to properly set off employees to fully participate in HISS (Luau & May, 2008). Pay should be clearly linked to HISS (Glutamine et. Al. , 2008). Another component of HISS has been performance appraisals.However, performance appraisals often fail to improve the performance of the employees, instead creating an atmosphere of suspect amongst the employees, who see performance appraisal as solely a agency of control and accountability (Lee, 2006). Juneau (2002) believes that appraisals invariably fail Because leaders at the top lace is supported in the literature by the lose of ongoing training that is available to managers to administer the process corre ctly. Knowledge Training, adroitness Development and Decision Making.Many of the current practices involve workers taking on a higher level of skill and becoming skilled problem solvers, which helps to increase involvement in decision making with the aim of increasing flexibility and multi-killing (Guthrie, 2001). High performance workplace practices convey an intention by employers to get to competitive advantage based on high involvement, flexible assignment, and/or enhanced team working (Whit battlefield, 2000). Wilson & Western (2001) also identified training as an area where companies failed to fully enhance their organizations potential, and therefore fail to optimise the effect of systems such as HISS.They listed many components that are lacking in current training systems, such as training and breeding plans stay unchanged from year to year, initial enthusiasm replaced by lethargy, and the training an phylogeny need bearing no relation to the actual nature of the busine ss. Finally, White et. Al. , (2003) emphasized that high involvement work practices must be part of a system, in order to be successful. Guy (2003) found that high involvement work practices work because they allow employees tm make decisions that make a difference to the organization.Decision-making by lower level employees improves performance for various reasons. For example it allows employee to use tacit knowledge that may not necessarily be available to higher-level managers. The freedom to make these decisions (alone or associated with performance pay) provides motivation for greater effort. This study also finds support in the New habitual Administration (PM) paradigm. PM was advocated as a content to achieve greater governmental responsiveness to public demands. Under PM, governmental agencies seek to become effective and responsive to constituents.Baggy and Franken (2001) observed that PM views the science of public administration more as public management. , Often an a ttitude of client emolument is seen as an appeal o this liberation management model. Tendered and Tendered (2000) observed that governance involves a complex set of interactions and complex value conflicts. They advocate exhibit the general public as citizens, not as customers. They contend that while PM is the dominant paradigm, it needs to have a broader and longer- term perspective.Frederickson (2006) argued that PM was the work of scholars, theorist, and researchers and a potential risk was the decreased ability to implement policy Hater (2009) observed the results and efficiency were key attributes of agency performance under PM. sagacious (2002) observed that three competing drivers within PM are social paleness (fair treatment) demagnification (engaging citizens in bureaucracy) and humiliation (employee focus). HISTORICAL BACKGROUND In the Philippines, the Bureau of Internal Revenue (BIRR) is the leading agency tasked assess and collect all national internal revenue tax es, fees and charges, and toThe power, authority and functions of the Bureau of Internal Revenue (BIRR) have been outlined in the Administrative Code of 1987. The BIRR, which shall be headed by and subject to the supervision and control of the Commissioner of Internal Revenue, who shall be appointed by the chairperson upon the recommendation of the Secretary, shall have the future day(a) functions 1. Assess and collect all taxes, fees and charges and account for all revenues collected 2. lesson duly delegated police powers for the proper performance of its functions and duties 3.Prevent and prosecute tax evasions and all other illegal economic activities 4. Exercise supervision and control over its constituent and subordinate units and 5. Perform such other functions as may be provided by law. Pursuant to the eatable of Sec. 21 of R. A. 8424, the sources of revenue that are deemed to be national internal revenue taxes and administered by the BIRR are income tax, estate and dono rs taxes, value-added tax, other percentage taxes, walk out tax, documentary stamp taxes, and such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.The Bureau, being the country premier tax administrative agency, has a strong role in the achievement f economic development objectives Through its revenue performance, it is able to provide the financial resources needed to support programs and projects for development. The revenue performance accounts for at least 80% of the governments entire revenue target (Annual Report, 2001). The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused.This is being undertaken through implementation of change initiatives that are directed to 1) reform the tax system to make it simpler and suit the Philippine culture 2) reengineering the tax processes to make them simpler, more efficient and transparent ) restructure the BIRR to give it financial and administrative flexibility and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers needs (De Asss, 2009).Measures to enhance the Bureaus revenue-generating capability are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment weapons platform and Compromise Settlement Program and expansion of multiplyage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless ailing of tax returns and payment of taxes was also adopted through the Electronic Filling and Payment System (peps).Toward these the Bureau has been implementing work programs which are directed towards 1) more effective taxpayer compliance control systems 2) effective detection and elimination of revenue leakages 3) intensified enforcement of tax laws 4) implementation of BIRR-private sector good and upright governance programs 5) organizational adjustments 6) active suppor t to legislative revenue measures and 7) deployment of productivity and effectiveness enhancement technology.Some venue programs initiated to improve tax collection include the following Monitoring of Taxpayers, Enhancement of the Enforcement System, Collection Enforcement and Assessment, Taxpayer Information and Education, Legal, the so- called Integrated Tax System and the Expansion of External Linkages. The Monitoring of Taxpayers is a BIRR program which seeks to strengthen control over taxpayers especially those considered as large taxpayers. This aims to promote taxpayer compliance through extensive monitoring.Under the enforcement program initiatives to improve the investigation of tax fraud and policy cases are undertaken. The purpose of this program is to audit large taxpayers, issue legal opinion notices, recommend tax fraud cases, and to conduct oversight activities. These activities are undertaken not only to increase revenue collection but also to gather and process dat a for tax policy summary and revenue projection. CONCEPTUAL FRAMEWORK The research paradigm of this study is shown in epitome 1 .The input of the study is in the implementation of Tax Compliance Program of BIRR Revenue 39 South, Guenon City are the background of earn no.ice issuance and Guidelines and Procedures in manipulation LEN. A discussion of the performance management raciest in terms of teamwork, customer process practice and process improvement. The process is the comparative sound judgement of the groups of respondents through survey questionnaire, interview, documentary analysis and statistical treatment.The output is the efficient and effective implementation of Letter zero(prenominal)ice issuing, improved run, and satisfied taxpayer. Input Figure I FIGURE 1 Implementation of Tax Compliance Program Covering the Letter respect Issuance on the Performance help Output of Internal Revenue Office OR 39 rumor of the problem This study primarily aim to examine t he implementation of tax compliance program n the Basis of Letter Notice Issuance on the performance of the Bureau of Internal Revenue arena 39 South, Guenon City.Specifically, the study seek to answer the following questions 1. To what extent are the respondents officers and tax payers respondents implement the Tax Compliance Program on the Letter Notices Issuance in terms of the following 1. 1 Basis of LEN emergence and 1. 2 Guidelines and Procedures in handling LEN 2. How significant is the difference on the assessment of the revenue officers and tax payers as to the implementation of Tax Collection Program of Revenue division 39 South, Guenon City cited in problem no. 3. As assessed by the groups of respondents, to what extent the following performance management practices observed in BIRR Revenue Region 39 South, Guenon City? 3. 1 Team work 3. 2 Customer service practices 3. 3 Process improvement 4. How significant is the difference in the assessment of the groups of respond ents as to the extent the performance management practices cited in problem no. 3 is observed in BIRR Revenue Region 39 South, Guenon City? 5.How significant is the relationship between performance management practices and the implementation of Letter Notice Issuance with regards to the overall persona of Region 39 South, Guenon City? Hypothesis The study will sieve the following hypothesis at . 05 level of significance. 1. There is no significant difference on the assessment of the groups of respondents with regards to letter notice issuance when their several(prenominal) companies are grouped in terms of the following. 1. 1 Basis of LEN Issuance 1. 2 Guidelines and Procedures I Handling LEN 2.There is no significant difference in the assessment of the groups of respondents with the performance management practices observed in Region No. 39 South, Guenon City. 2. 1 Teamwork 2. Service Customer Service 2. 3 Process improvement Significance of the Study This study is beneficial to the following Bureau of Internal Revenue. The findings of this study will provide useful inputs and likely evidence to help inform policy-makers in the agency in formulating some policies relevant to the use of sending tax letters to taxpayers to enhance unbidden compliance and more broadly, in any enforcement policy.BIRR Revenue Region No. 39 South, Guenon City. This study may positively influence the future reporting behavior of taxpayers in BIRR Revenue Region No. 39 South, Guenon City in ERM of accurate reporting of sure tax liability. This study may also raise the awareness and knowledge of taxpayers in the research locale about their tax obligations as well as their privileges. BIRR Employees. This study will serve as an sum opener for BIRR employees of their respective roles in enhancing voluntary tax compliance among taxpayers.They will be more mindful of observing procedures described by law and existing internal rules in enforcing the use of Lens to tramp tax defici encies in case of discrepancies. Taxpayers. Through this study, taxpayers will have a broader knowledge and peer intelligence of their obligations and rights as well as the appropriate sanctions imposed on delinquent taxpayers and evaders. Further, this study will serve as a feedback mechanism for taxpayers of BIRR Revenue Region No. 39 South, Guenon City. Feedback from taxpayers, if addressed appropriately, will engage taxpayers to improved tax compliance.Public. Since the expected outcome of this study is an increased revenue collection, the public will benefit the most since additional revenue to the government will mean better public service through its programs and projects particularly for poverty alleviation. Researcher. This study will contribute to the intellectual foundation and technical know-how of the researcher in the field of tax collection schemes and strategies, enforcement or monitoring mechanisms, policy formulation and decision-making.Other Researchers. The find ings of this study will provide useful reference for future researchers on the topic about factors and drivers of voluntary tax compliance. SCOPE AND DELIMITATION OF THE STUDY The scope of this study will be limited to the use of Letter Notice (LEN) issuance in enhancing voluntary compliance of taxpayers of BIRR Revenue Region No. 9 South, Guenon City and the performance practices of the Bureau of Customs personnel.To address this objective, this study focuses only o the knowledge level of the taxpayer respondents about Lens their assessment on the extent to which Lens enhance their tax compliance. An assessment of the knowledge level of the taxpayer respondents about the Lens will cover only the basis of LEN issuance and guidelines and procedures in handling Lens. Differentiating factors in the taxpayer respondents knowledge about Lens will be confined to the following (management performance practices of BOCA such asTeamwork, Customer Service practices and process improvements). T he respondents of the study will cover 100 registered business taxpayers and 50 BIRR officers and employees in Guenon City. The study covered the year 2013. Definition of terms For a better understanding of this study, the following terms are conceptually and operationally defined Basis of LEN Issuance. This is one feeling used in this study to measure the knowledge of the respondents about Lens. hear indicators include LEN informs a taxpayer of discrepancy of sales/purchases for a particular taxable period LEN gives detailed information as to the source or basis of the discrepancy in the amount of sales/purchases and LEN is an issue-based assessment which means that it will cover only specific discrepancies discovered under the third-party information matching system. Corporation. This refers to a form of business organization which that has shareholders and a gameboard of directors that govern how the organization will be run.The shareholders are the owners. A association will continue to exist even after a shareholder dies. Form of Business Organization. This refers to how a business is structured. The common forms of business organization are sole proprietorship, partnership and corporation. Guidelines and Procedures in Handling Lens. This is one aspect used in this study to measure the knowledge of the respondents about Lens. Sample indicators include an LEN recipient is given the opportunity to refute the discrepancy embossed by the LEN usually within 10 days when the customers.Suppliers fail or refuse to cooperate with the request, the BIRR officer may consider the LEN as true and correct and installment payment is allowed in cases where the tax liabilities exceeds vanadium endured thousand pesos (IPPP,OHO. O). Customer Service Practices. These refer to the following practices, routinely desire input from the taxpayers about services of BIRR, easy filing of complaints about services by the taxpayers use of inputs from the taxpayers to improve ser vices to resolve complaints from taxpayers in seasonably fashion.Letters. This refers to a broad intervention category of any written communication between revenue the tax authority and any type of taxpayer. such(prenominal) letters can take the form of general messages of personal notifications, reminders, notices, warnings or final warnings forever collectively they all aim to generate or enhance compliance levels, from the general public or know tax offenders. Letter Notice Issuance (Lens).This serves as a notice to a taxpayer that it will be subjected to audit or investigation with specific reference to the result of information obtained from third party sources. Partnership. This refers to a form of business organization where two or more individuals utilize their money, talent and sedulousness to build a company. All partners personally share in the profit and loss of the company.

Fire on Us from the Sky

Topic 1 War and Survival foreland 1. Why did struggle come to Benson, Alepho and genus Benzoins homeland? Who was scrap and why? How did the government and the rebel rams intake propaganda (manipulating facts and media to fulfill their goals) to further their position in the warfare? Why did war come to Benson, Alepho and Benjamins homeland? In 1959, violence between the Tutsi and Hutu erupted. Hutus overthrew Tutsi rule, declared an self-directed republic and elected the first Hutu president, Greg wa Kayabanda. Mass killings of Tutsis occurred during the transition to Hutu rule.Who was fighting and why? The British colonists created a strict system of racial severalizeification, the Tutsi were a superior group because they were more(prenominal)(prenominal) white looking The colonists believed that the Tutsi were natural rulers, so they put only Tutsis into positions of authority and discriminated against Hutus and Twa. The How did the government and the rebel forces use pr opaganda (manipulating facts and media to achieve their goals) to further their position in the war? They distributed lists of people who were to be targeted and killed.Messages of abhor were broadcast over the radio, encouraging the killing of Tutsi and opponents to the Hutu regime. The messages portrayed Tutsis as nuisance cockroaches and rats. Question 2. What hardships did Benson, Alepho and Benjamin endure because of the war? What does the Afri tush power saw When 2 elephants fight, it is the grass that gets trampled mean to you? What hardships did Benson,Alepho, and Benjamin endure because of the War? Loosing their families, ceremonial women get raped, their friends get killed, and just the overall affect that it causes to the brain.What does the Afri foot proverb When two elephants fight, it is the grass that gets trampled mean to you? It means to me that when two elephants or two powerful leaders fight, it injures the grass, or the middle and low class citizens. Questio n 3. What hardships did Benson, Alepho and Benjamin want to keep going despite their horrible suffering, what coping techniques, personal attitudes, or strengths allowed each son to survive? Which boy did you identify with nearly? why? Do you debate you could perk up survived such(prenominal) ordeals The willingness to just survive and live, Maybe just get out of Africa peradventure get a Visa to get to the linked States.They tried to bunk together as overmuch as they could although they devote been split up for a few years. They most likely figured that hey ive make it this far, why quit kind of attitude. I think I can relate to all of them because they are all related, I always cut how my family thinks and acts in a certain situation. I do non think i would be able to survive because I do not know the land very well. And the fact that your best friend could be the one that ends up killing you. Question 1. What role did outside countries and organizations mould in the w ar in Sudan?Should the U. S. or other countries have intervened more or less? During the years leading up to the 1994 genocide in Rwanda, international human honorables groups documented and reported numerous human rights violations in Rwanda to the United Nations. Although the international community knew about the extremely brutal attacks fetching place, they chose not to intervene. Indeed, the UN withdrew most of its troops and officially limited the actions of the tiny force of 450 soldiers who stayed behind, The should have intervened way more, possibly saving thousands of lives.Question 2. How were the lost boys treated by the communities and individuals they encountered on their journey? Why did people behave the way they did? How would you have treated the lost boys? They were treated like outcasts. They acted the way they did because they didnt know what the conflict between right and wrong at they time they did what they thought was right in their tradition and culture. I would have treated them as my let family knowing what I know know about what happened in Sudan. Question 3.What role did outside countries and organizations play in the lives of Benson, Alepho and Benjamin and other refugees? What was demeanor like in the refugee camps? Is there an international responsibility to help refugees? They play a big role in their lives, especially when it comes to giving them a place to stay. Life was hard in the camps they had little responsibility. Question 4. How did Benson, Alepho and Benjamin come to the United States? How did the elders left in the refugee camp react? Do the boys have any special responsibility ince they gained asylum? Should the U. S have given them asylum? Should we give more people asylum? They got to the United States by plane. The elders acted very plain to them The had a responsibility of taking treat of each other I think the U. S. should have given them a temporary 3 month asylum. The U. S. should offer more people asy lums because many a(prenominal) of these people have no family and have no place they can really go. Question 1. Despite their hardships, the Lost Boys were still very much children. How do you see them grow up through the book? end you relate to any of their experiences growing up? Any of the games they play? How do they view and interact with the opposite sex? How do their attitudes about upbringing relate to your own? They grow up by making more adult decisions I can relate to loosing a family member for a very long time. The view the women as regular woman. Like them, I take my education very seriously, but even though it is a privilege and not a right to go to school they most likely view it as a once in a lifetime opportunity.

Wednesday, February 27, 2019

Memento Film Analysis Paper Essay

Memento (2001), a subscribe that was indite and directed by Christopher Nolan, has captivated the prudence of movie and puzzle enthusiasts everywhere. near may call it a Drama or riddle, or stock-still a Thriller or a Neo-Noir movie theatre, whatever the faux pas is, this film fits most, if non all, of these categories. Memento is a film about a man, Leonard Shelby who lives his life with anterograde Amnesia which leaves him incapable of making new memories. He sp shuttings the time in this film putting pieces of a puzzle together that pull up stakes hopefully lead him to find the man who raped and killed his wife.Christopher Nolan takes us through a crazy journey that involves twists and turns, Fear and Anxiety and so far a touch sensation of Paranoia that leaves us questioning who we should really trust in the film. This psychological secret allows us to see the film as neo-noir because of the flawed protagonist which is reflected in the main character, Leonard. With t he disability our main character and narrator has, it might circulate some viewers a tactual sensationing of uneasiness and may however not trust him widely which gives the feeling of paranoia in not conditi nonp atomic number 18ild who in the film is allegeing us the accuracy and who is lying to us.The paper is told in a confusing way, if one were to not pay attention for a short period of time, it may be certain that you result be lost in the film. One has to truly pay up most attention in order to fully process everything that is freeing on, one viewing may not even be enough, a second viewing may help us catch things that were previously missed or even hidden in plain sight, and the film keeps us with the anxiety of wanting to know what happens next which allows this film to catch our attention even after one viewing. Memento is a film that can fall under many genres of film, I will however, be focusing onthe genres of Drama, Mystery and Thriller. The film includes many unalike fractions which allow the film to fall under these three main genres. A drama is often set forth as a film that relies on the emotional and relational maturement of realistic characters. Most of the emotional development could be seen through the characters of Leonard and Natalie, who seem to develop an intimate relationship. This is in a way hinted to us during a scene where we see Leonard waking up in bed next to Natalie. Drama is alike seen when dramatic themes unravel a huge role in the plot.See more how to issue an analysis paper on an article examples Leonard is often questioning what the truth is and what isnt, thanks to his r be case of amnesia he is often seen to be in conflict with himself and those around him. The purpose of a drama is to recognise an honest myth of human repugns the struggles that Leonard goes through could be the same that one may go through when demod with the rare case of amnesia. The Mystery genre seems to be thrown at us wit h the many examples that we are given throughout the entire film. A mystery usually centers on a person of authority, usually a detective that is trying to do work a mysterious crime. The crime that is trying to be solved is the stumble of Leonards wife, the murder is shrouded with mystery not only because of Leonards unfitness to remember, but alike because of the very limited clues that were given. This genre could also tie into other genres such as Crime Fiction, Revenge, and Crime Thriller. The biggest part that the mystery genre has is the feeling of whodunit. This whodunit is usually described as the story that gives the identity of the murderer at the end. Memento also fits under the genre of Thriller which usually revolves around theanticipation and suspense in a film. They do this in their genres in order to keep the audience wanting more or for that edge of their seat excitement. Christopher Nolan does an excellent billet with this genre the way the film was presente d helps this genre so much more. With the story beingness told to us backwards we want to know why things are happening, often times other films have us wonder what will happen next, but this film has us thinking, what happened before the event that we that saw.With the many genres presented, its no surprise that Memento would have an element ofconfusion to it. The story itself may be confusing, but I quite want to talk about the characters within the film. Leonard Shelby suffers from a rare case of Anterograde Amnesia, according to the science section of the website HowStuffWorks. com anterograde amnesia factor you have difficulty of making new memories and absorbing new information. Leonard Shelby being our main narrator throughout the film, we seem to trust and believe everything he tells us, this is due to the fact that we are so used to watching films that tell us that the narrator is a reliable subject.Leonard Shelby having this handicap makes us feel some sort of sympathy for him which makes believe he is reliable, but having a condition where you cannot remember how a conversation began once it has ended, leaves us wondering how can we believe this man if he cant even remember how he got to the point in which he is now.We watch the film thinking of who is lying to us, who is telling us the truth, whats going to happen, towards the end we seem to build a trust with our main narrator because weve seen the struggle hes gone through and the situationshes had to face in order to find the murder who killed his wife.To our surprise, once we get get at the ending of the film, which in reality is the beginning, we see that Leonard has been lying to us the entire time. Character development in a film is crucial because it allows us to see who we can categorize to be the good guy or the bad guy, the non-linear narrative presented to us in Memento allowed Christopher Nolan to romp with the way he presented his characters and make us believe the people who we re truly lying to us.

How great is gatsby?

The term not bad(p) can be Interpreted in a variety of ways. Fitzgerald doesnt mention the word spectacular in his book. The large Gatsby apart from In the title this Incredibly short title shows a lot of meaning behind the character of Gatsby. It could be Ironic, mysterious or an ode to Gatsby himself. just the title could be everyuding to Gatsby great heart or hit the sack with Daisy The name Great Gatsby Immediately Invokes the thinking of a show gay or a magician, curiously with the in the title.The simple and humble beginnings of Jimmy gateway were almost miraculously transformed into he waste livenessstyle that Gatsby thought was his destiny. In this respect Jimmy Gate is the Great Gatsby his whole living is an illusion that he conjured up to change his life completely. merely in that location are holes in the lifestyle he created compared to the way he acted, especially during his extravagant parties, he never fully mastered the role of host, he didnt talk to all the guests instead he t finish to skulk and entrust that Daisy would turn up from across the lake.There are major problems with Gatsby decision to obliterate his past life, viz. he no longer feels completely comfortable In myself. This heart and soul that he cant be considered a great man within society. In the sass a Great man was considered to know everyone, throw lavish parties and be successful. This was Gatsby to an extent, he was able to manipulate the law with his connections to apply him step to the fore of trouble, he threw spectacular parties and he can be considered successful. However he could no longer connect with people, even with Daisy he a lot lost his nerve and ability to speak to her.Nick has to make him talk to Daisy the showtime time they meet once again youre acting like a belittled boy. Not only that UT youre being rude. This is again a sign that Gatsby isnt naturally a socialite he wasnt brought up with silver and didnt envision parties so he do esnt know how to host or to make gloomy talk. Hes on that pointfore not a Great socialite man. He manages to reinvent himself, through his sudden increase In money, his friendship with Mr.. Dan Cody and his need to be with Daisy this Is what makes him great in Nick Caraways eyes.Nick admires Gatsby to the extent that hes amazed at the life Gatsby has managed to compass purely for the love of a girl, Daisy. However Nick believes that Gatsby love was misplaced, he believed that the Daisy that Gatsby had desired and intakeed about, had been romanticists so heavily by Gatsby, that the real Daisy could no longer fulfill Gatsby moon of her. In Gatsby mind Daisy is a dream that he is striving to achieve, he tries desperately to get close to her. When he finally buys the house across the lake from her, he sees the green light.This light is his hope for the future and the thing that makes him want to fight harder to become the Great man that Daisy deserves. When Daisy finally gets to hi s house the green light is no longer kibbles and the dream Is shattered. This is where Gatsby greatness fails in Gatsby mind Daisy was supposed to leave her husband and act away with him, live In the house he built for her and starts their lives again but Daisy couldnt satisfy this dream. HIS misplaced faith In this dream life with Daisy was Gatsby ultimate d take infall.Gatsby was In some respects the noble denotation of Great he was successful and self-sacrificing purely for Daisy, he showed some aspects of heroic wanted. However the majority of the heroic actions were done out of selfish intent, ND Gatsby adversity to accept that the girl he loved had moved on. Yet he carried on trying to make everything the way he wanted, he terminate up getting so caught up in his own misrepresent version of their life together instead of saving Daisy he terminate up making her run away.He whitethorn have done everything out of love but the outcome was a warped tragedy. The connotations as sociated with a Great man are incredibly varied Gatsby certainly was not a unattackable man so its questionable if he can be considered great. His amorality is a very important part of the book because it is set n the sasss insincere society. Gatsby was the source of gossip and scandal. People would go to his parties, drink his illegal inebriant and Judge his illegality and suspect him of having connections with the Kaiser.The rumors circulating may not have all been true but a fair few were accurate, Gatsby made his money through bootlegging, this doesnt make him a good person. Throughout the book there is the omniscient poster of TX Cocklebur, therefore its very possible that although Gatsby suffered retribution for a crime he didnt commit, he perhaps suffered it for one of is many some other crimes. In Conclusion, Jay Gatsby was a Great Illusionist and liar but not a Great man.He created a life that changed his morals and Judgments so he could please an idealized girl who he hadnt seen for 5 years. Although he may have had the best intentions to start with they were only centered on his own happiness and then refused to accept that Daisy could have moved on. The Great Gatsby ended up almost breaking up a marriage, causing loathsome heartbreak to the people he loved, and implemented the events that led to his own inessential downfall.

Tuesday, February 26, 2019

How to eat Essay

TrashTrash by Andy Mulligan, an historic event in the book is when the guard go to the rubbish dump look for the stem. This event is important because it make Raphael, Gardo and Rat risible, it also makes the constabulary wrothful because they cant find the bag. The last reason is that its a catalyst to former(a) events in the story.The story is about three boys in a thirdly world country who earn a living by choose through rubbish. One day they find a bag, the contents of it present them into a terrifying adventure, fighting against corruption and authority. In the event I chose when the natural law go to the waste-yard aspect for the bag. The patrol go to the dumpsite asking the residents including Raphael, Gardo and Rat if they found a bag, but the police didnt get any answers.The first reason why the police exhalation to the dumpsite feel for the bag is an important event, is because it makes Raphael, Gardo and Rat curious. It makes Raphael, Gardo and Rat curious because they had the bag and wanted to know why it was so important. The police express We think this bag might have something important in it to encourage us solve a crime. In other words, the police looking for the bag is an important part in the story, and if the police didnt go to the dumpsite looking for the bag Raphael wouldnt have gone looking for answers.The second reason why the police going to the dumpsite looking for the bag is an important event, is because it is a catalyst to other events in the story. If the police didnt go to the dumpsite looking for the bag Raphael, Gardo and Rat wouldnt have gone to the police station to find out why the bag is so important. Therefore, the police going to the dumpsite looking for the bag is a key part of the story.The last reason why the police going to the dumpsite looking for the bag is an important event, is because it makes the police huffy because they cant find the bag and that makes them interrogate Raphael and that shows how the police are corrupt because they beat Raphael. What did you find? said the boss I didnt find a bag, sir. Raphael said. In summary the police goingto the dumpsite looking for the bag shows how the police are corrupt.In conclusion, in dispose the police going to the dumpsite is an important event for three reasons. These are it is a catalyst to other events, it makes Raphael Gardo and Rat curious and it makes to police angry because they cant find the bag. Andy Mulligan wrote this book to show the go between the rich and the poor and how the police and government are corrupt. The police going to the dumpsite looking for the bag illustrates this by showing that the police will do anything to protect themselves and the government. This is a powerful life message.

Recruiting, Hiring, Evaluating, and Compensating Essay

Conducting my research for this class project, I have learned that conducting a complete trading analysis is an important step in filling a job opening as well as contri just nowing to the palmy growth of an makeup in terms of finances and talented pass awayers. A job analysis should be conducted to gather information about the responsibilities, duties, skills of a particular job. In addition, it plunder include information about the work environment and desired education and experience. There are several shipway to conduct a job analysis including using the Occupational schooling Ne iirk (O*NET), using an analysis questionnaire, nonification and interviewing. While doing my research on that point are other informal ways to conduct a job analysis and it depends on the amount of time and resources allowed and the type of job spotlight. Conducting a job analysis is important because it makes sure that the job description is close while being in compliance with legal and pr ofessional guidelines. It withal helps the selection process be more smooth and makes sure that the chastise butt jointdidate(s) is selected (David, 2011).High performers should be included as well as superior level managers and direct supervisors and anyone with critical knowledge about the job. The analysis can take anywhere from a few weeks to three months if you use a systematic process to make the analysis run quickly and efficiently (Chao, 2012). HR professionals have a responsibility to make sure that they acquire productive, talented workers because this adds value to their organization and will help to make the organization prosper in the future (Chao, 2012). For this project I used the observation method as well as researching current homo election Receptionist and Human Resource Assistant job openings. I found that the two titles had a lot of the same tasks, skills and requirements, however, from the job openings that included the salary the Human Resource Assista nt position was more ($13.00) than the Human Resource Receptionist position ($11.00).My explanation for the difference in comport is that the assistant position seemed to guidance more on the administrative function of an HR department, whereas the receptionist position seemed to charge more on front office skills such as copying, faxing, state phone lines, etc. I also found it interesting that about of the job openings required that the candidate have a college degree, but the pay is about the same as similar jobs that only required a high school diploma or some college coursework. Because of the economy and its kernel on the job market, it seems as thougha lot of companies in the Nashville, TN are not really competitive when it comes to pay.Employers know that their is an abundance of highly qualified workers and HR should consider hiring new workers as well as developing their current staff (Chao, 2012), however since pay is a ascertain factor in job satisfaction, companie s should make sure that the pay is competitive. afterwards you have chosen candidates to interview for the open position, it is important that you stay compliant. creation unfamiliar with your policies and procedures can come off as being thoughtless and negligent. In addition, it is important to document not only who you hired but who you did not hire documenting why you did not hire someone can be an important step if your organization is ever accused of not being compliant (10 HR mistakes your employees lawyer will fork up to exploit, 2012).

Monday, February 25, 2019

Muscle Milk Essay

Father and intelligence Mike and Greg Pickett, Founded Cytosport Inc. in 1988. The yield with good taste chumps bodybuilders and athletes. massiveness builder draw is not alone designed with athletes or body builders in mind, entirely keister be beneficiary to a wide range of individuals pursuance to be stronger, healthier, leaner, livelier or bigger. CytoSport just obtained its NSF Good Manufacturing Practices (GMP) for Sport Registration, showing credibleness that it does not contain any substances on the banned list recognize by the World Anti-Doping Agency, the National Footb each(prenominal) League, Major League Baseball, etcetera (Bloomberg Business Week, 2008).Unlike early(a) companies, Cytosport condemns the character of performance enhancing drugs, and by means of its efforts with IOC, NFL, and NCAA, lead never include chemicals like steroids amongst their ingredients (article Base 2010). CytoSport, one of the companys best selling reapings, muscularity d raw, is designed to provide nutrients that will by nature build up bodily tissue. musculus take out has several(prenominal) offstage brand, including powder mathematical products, pre-blends products and power bars. Muscle take out RTD (Ready to Drink) which comes in five sexually attractive flavors Chocolate shake, Vanilla creme shake, Strawberry and creme, Banana creme shake, Chocolate malt.Every store contains 25g of premium proteins for sustained energy including, Calcium and Sodium Caseinate, and milk Protein sequestrate (Cytosport 2010). The 14 oz. serving of Muscle milk is gluten and lactose free and contains just 25 grams of protein to sustain energy, carbohydrates and functional fats for energy metabolism, and all essential aminic acids in 20 vitamins and minerals. Combining science with performance Muscle milk allows for rapid muscle growth, high energy, and increased metabolism of fat.The creators of Muscle Milk listen to the needs of their consumers and offer a sort of options for their product, such as Muscle Milk return, their low calorie blend, or Muscle Milk Naturals which omits the habit of artificial s shitteners (all demarcation 2008). Competitive review, Muscle Milk is soon the leader in RTD protein shakes (Bloomberg Business week 2008). However in that location is a quickly rising competitor exposed Isopure, although at the moment it has not except had as much sales as people who lead been in the market for a while they tolerate a formula which provides them with carbon% all isolated natural protein (All Business 2008).In All business week article explains the distribution review, the product can be fix at stores such as GNC, 7 Eleven, Costco, Vitamin Shoppe, and Fitness First Gyms. It is in addition available in several popular online sites such as body grammatical construction. com, prosource. net, keysupplements. com and several others. Partnered with Pepsi Beverages Co. to distribute the RTD line of Muscle Milk and Muscle Milk Light in its territories in the US and Canada. The military groups of the company are since, Established in 1998 Cytosport has valuable sales experience in performance enhancing market.Our brand name is very well liked and recognized by bodybuilders and partners alike and is already being marketed via sports teams such as the Yahoo cycling team and the nether Armour Football Combines. There are over $200 trillion in sales within the last accounting period (Article small 2010). It has the financial resources to study the market trends thereby, plan for the future, train sales violence and to effectively market the brand. There are several weakness of our product, provoker recognition, even though Cytosport is an established and renown by the gym population, the ecumenic public still doesnt know of their products.Some people whitethorn experience diarrhea, abdominal cramps and nausea after the consumption of Muscle Milk (Livestrong 2010). Some of the opport unit of measurementies of our product we are currently proud to be keep 24 colleges by improving over 125 athletic programs. We do this by providing our Muscle Milk line of products to assist in their strength training (livestrong 2010). In March, CytoSport introduced Muscle Milk Protein H2O in GNC stores and Costco, cardinal of their biggest partners. The Protein H20 comes in a variety of fruit flavors including Grape, Grapefruit, Orange and Raspberry.The product contains 60 calories and is sugar-free. In todays gym obsessed world, Cytosport is utilizing this is an opportunity to levy muscle milk, thus increase its market share, whilst creating value for the customers. Unfortunately there are several threats, Nestle USA is currently suing Muscle Milk saying that they do not have any actual milk in their product and that is eceptively misdescriptive (All Business 2008). A third party checkup group may come out with research indicating that this type of product is unhealthy (all Bus iness 2008).There are also over liter other competitors in this Market including CNP professional Proslam, Strength Systems USA Muscle Blast, and AllMax Nutrition ISOFLEX. Pepsi Co might start their own line of product if they put one across this as a good revenue line That can also be a threat. Future FDA regulations on the product may cause us to cease operations. SO Strategy, we use strengths to take favour of opportunities Use of their efficient R&D team to develop in the altogether products quickly to respond to unfermented distribution channels demands.We also use of experience and knowledge to create and address the specific needs of new segments of the market. Ex. Female athletes and children. WO Strategy, overcoming weaknesses by taking advantage of opportunities. Gaining brand recognition through the partnership with Pepsi Beverage Co. also improving their logistics specifically their product distribution. ST Strategy, use of strengths to avoid threats. Using the expe rience and product knowledge to successfully make out with any new competition entering the market. These are the TOWS analysis building strategies.Brand Positioning strategy, We currently have a benefits positioning strategy. Our product gives consumers a better way to quickly recuperate after a tough workout. For example, while working out, drinking muscle milk helps recruit nutrients in your body to gain energy. Another benefit for the consumers are since we target mainly body builders, They have to maintain a healthy regimen to stay in good shape, muscle milk have all the proteins and vitamins for the body needs, and consumers can replace their meal by drinking muscle milk.Product Branding strategy, Muscle Milk is a co-brand product with Cytosport. two companies work together to make this product the best for our consumers. Line Extensions, we have already made several changes to the formula to create a variety of RTD protein shakes such as Muscle Milk light and diet Muscle Milk. For the pricing strategy, we reviewed the category performance and free-enterprise(a) items apply Safeway SmartTraks, risk reports and the ascertain chart to show the harm sensitivity for Muscle Milk and the competitive items.We then provided Safeway with an in depth data analysis which included a price market survey for all nine Safeway divisions versus the competi- tion for the entire category to allow them to evaluate and consider a strategy change for sports viands in their stores on a national basis. Our strategy was to move Muscle Milk from a high-low promotional program to an everyday low represent program. In order to do this, we needed to approach CytoSport to present our findings and see if they would be interested in providing funding based on our analysis that at a lower retail price, they would see an increase in product move- ment.This process also involved providing Safeway with projections to show them that the increased unit and dollar sales at a cruc ifyd retail price would increase their overall adjusted gross margins. With the VP of Sales at CytoSport we successfully developed and presented a plan to Safeway where CytoSport would provide the incremental funding and Safeway would reduce their margins in order to bring Muscle Milks retail price down. The Distribution strategy, we will reduce the cost of production, transportation and other costs associated in the process by creating a partnership with Pepsi.On the Marketing communication strategy, we used Shaq as an advertisement and created a particular(a) edition bottle. Goal of this strategy Muscle Milk is not only a good source for protein for your workouts, it can now make you smell like Shaquille ONeal. We plan on using this strategy in the future with other athletes such as Brandon Roy, Ryan Hall, and etc. (Promo Magazine 2009). Since college sports are very popular we started creating limited-edition bottles themed after some of the most famous college football game t eams such as Georgia Tech, University of Miami, UCLA and etc.For example in UCLA wee created a bottle just for the theme of their football team using the colors of their school which are gold and blue. The 7,500 bottles produced are expected to be on shelves in November (Promo Magazines 2009). Creating value, We plan on improving our website so that we have a premium buyers page where you can get your product shipped high-speed the more you buy. Our partnership with Pepsi Co. makes this possible. These preferred will also be receiving supererogatory offers, such as if they pay their account balances within 15 long time they get a 2% discount.Value proposition, Cytosport will provide character product to its customers at low prices, Establish good customer family and loyalty, In turn maintain and/or increase the market share, and square(a) consumer needs with superior quality products, efficacy and reliability.Reference Quiton. B. (2009). Muscle Milk Energizer with Shaq. Promo Magazine, retrieved from http//promomagazine. com/ countersign/muscle-milk-energizes-shaq-0114/ Odell. P. (2010). Muscle milk Debut college Theme bottles.Promo Magazine, retrieved from http//promomagazine. com/news/muscle-milk-debuts-bottles-0928/ All Business (2008). Retrieved from http//www. allbusiness. com/marketing-advertising/marketing-techniques/12590370-1. html Bloomberg Business Week (2008). Retrieved from http//investing. businessweek. com/research/stocks/ cliquish/snapshot. asp? privcapId=6925027 Livestrong (2010). Retrieved from http//www. livestrong. com/article/123243-side-effects-muscle-milk/ CytoSport (2010). Retrieved from http//www. cytosport. com/.

Microsoft Opens the Gates: Patent, Piracy, and Political Challenges in China Essay

Microsoft faced many rotund lucks when operating in china. Many of these risks included software piracy, Chinese g all overning pressure to stir technology, host government promotion of competitor products, discriminatory procurement practices by sub-national authorities in mainland chinaware, and the strong encouragement for Microsoft to enter joint ventures with local anesthetic anesthetic firms. One main micro risk that Microsoft faced was when the capital of Red China municipal government avoided Microsoft by awarding operating system software contracts for 2,000 PCs to crimson Flag Linux.I see these risk increasing due to the concomitant that the Chinese Central Bank has put new restrictions to foreign alternate transactions in attempt to control the flow of convertible up-to-dateness out of the country. This restriction set in place by the Chinese Central Bank was described as a crackdown on outlaw(prenominal) transactions. This change will effectively make it mor e difficult for two domestic and supranational companies to move capital in and out of China. In leave alone, only increasing the risks for MNCs to do business in China.Another main reason why I see the risks increasing is that the Chinese government has not made an effort to control the piracy/counterfeiting issues. Counterfeiters are Chinas largest state owned factories. These risk are also bring in other developing countries such as India where piracy and counterfeiting is a big issue. After the U. S. China accord on intellectual prop rights in 1992, it encouraged Microsoft to explore further opportunities in China.In cabaret to manage political risk in China, initially, Microsoft signed motley agreements with Chinese PC producers to pre-load its software on their computers. Other approaches to manage political risk included opening Microsoft Research China (Microsofts second international research lab and the first one in Asia) and signed agreements with Chinas top four computer makers to preinstall Windows XP on their machines.One of the more or less notable approaches was when Microsoft signed an accord with the impress Municipal government whereby hold to help develop Shanghais software arena, expand its Shanghai regional support center into a global support center, and naturalize thousands of software architects. Ultimately, Microsoft continued to manage political risks throughout the years by continuing to build agreements with Chinese PC manufacturers, develop new coalitions and violate its relations with the Chinese government.I favor the strong ties that Microsoft built over the past two decades with the Chinese government and feel that all the techniques they utilise to manage political risk were needed in order to dish out profitable business in such a scrutinized country and economy. issue forward, Microsoft should continue to try and enforce IPR and keep healthy relationships with the Chinese for patent reasons. They should k eep developing partnerships and build a Microsoft oriented software sector in China through training/certification to settle the telephoners forecast.By having to deal with lower levels of government, it created an initial challenge to attract over the lower level of government in order to chant Microsofts overall relationship with China. Specific challenges included when the they signed agreements with Chinas State Development & Planning Commission to invest in education/training, signed a large investment and cooperation deal with the Beijing Commission on Science & Technology and struck partnership deals with various Chinese companies such as Petro China.Although Microsoft kept making strong efforts to strengthen the relationship with China, they still faced many challenges to overcome Chinas discrimination towards the company by requiring all ministries to purchase Linux based software. These challenges created new opportunities for Microsoft to create new initiatives to ben efit the Chinese economy which in result helped them build a strong footprint in China. Yes other firms do entertain the same risk management options as Microsoft did.Other firms did have the same risk management options because all MNCs faced the same macro/micro issues that Microsoft faced when entering the China markets which included pressure to stir technology, host government promotion of competitor products, discriminatory procurement practices by sub-national authorities in China, and the strong encouragement to enter joint ventures with local firms. Microsoft is creating serious risks by supporting, financing, and transferring technology to local Chinese software firms however had to do so in rder to have success in China. By them giving back to the Chinese economy, in return a large percentage of software users are using Microsoft product legally and illegally. In result, the end user is most likely using a Microsoft product and creates brand awareness. Microsoft used t he appropriabiltiy theory to manage their risks by only share information with their partners that is only appropriate in order to make the partnership work.

Compare the short story “Flowers for Algernon” Essay

The contrasts between Flowers for Algernon as a unequal explanation and as a movie counterbalance the differences between the two media. In my essay I am going to show, from the differences between the short narration and the movie, the differences between the two media, coming up with the conclusion that the short myth is the better medium by which to tell this stratum.One of the most strong differences between the short story and the movie is the developing of Charlies caliber in the story. In the book for example, is nothing said about his family, whereas in the movie is told a lot about his childhood and in the close he withal sees his mother. When we see Charlie in the movie identifying himself as lonely, he becomes a more described source than he is in the book. This shows the difference that in a short story we have to develop a character ourselves, but in a movie nevertheless without one picture of a person we already reward a description of this character we would never have got in a short story. In the movie we have seen the information about Charlie we immediately get it supported by information about his family.There are also different kinds of pathos in short story and movie. With the identification of Charlie Ms Kinnian and indirectly Algernon with the loneliness in the movie, they identify themselves as sad. This makes the movie some(prenominal) more pathetic than the short story, because in the short story only the identifying between Charlie and Algernon takes place, which is much less pathetic. What also support the pathos in the movie is the whole emotion around the relationship between Charlie and Ms Kinnian. This could represent the fact that a movie has to be more aroused than a short story, so that the people want to see it. entirely it could also show that someone who is making a movie has to adopt in more pathos in his story, because he shows the story omniscient. That content he has not the chance to tell the story in diary-form and so directly out of the brain of the main character which is much more personal. With short story as diary-form you can see everything through the look of the diary writer.To compare the roles of the doctors, doing the operation, also brings up a big difference. In the movie there is no Dr. Nemur, who plays a big role inthe short story. In the short story Dr. Nemur represents the scientific human, which is not of all time human. Dr. Strauss plays the good, personal and human guy, which also cares about Charlies feelings and his psychology. Now in the movie there is only Dr. Strauss, who then has to represent the scientific world but also has to be the good guy. So two even characters from the short story can be put into one character in the movie. Because Dr. Strauss is representing two characters, he becomes a grotesque person. This happens, because he has to represent a scientific society, which does not have ethics as hind end but also has to represent a wor ld of humanity and ethics, which in the short story represent Dr. Nemur.In my opinion the short story is the more successful medium by which to tell the story, because the movie creates you through a lot of emotions one specific opinion about what happens to Charlie. Whereas in the short story you have more chance to create your avouch opinion about the story, which is a very important thing in stories but also in your life.

Sunday, February 24, 2019

Facebook Has Become Very Boring

Facebook has become very boring with all this planning and slavery stuff. I believe feminism goes beyond who cooks at pedestal and who doesnt. thither ar more pressing issues at hand to be dealt with regarding feminism but as things stand now, it seems most of us choose misplaced priorities. There argon women who argon being oppressed and nettled in their manoeuverplaces, at school and even in their places of worship. These nation argon the mavens who need voices in higher places to speak up for them. Uncles ar raping cousins, fathers are sleeping with their daughters and husbands are sexually abusing their wives, these are the issues that need redress.These issues demand voices in the higher echelons of power to stand up for them. Brides are trapped in violent marriages they dare not come out to speak roughly or against. Over 600,000 girls are trafficked over the Atlantic every yr and used as escorts in Spain, Mexico, China and all over the macrocosm these ones need voice s, voices in higher places to represent and fight for them. Female genital mutilation is still ongoing in our backyard. Girls are being given into early marriages, some are being used to atone for the sins of their fathers. No one is really talking slightly these things.The voice of the female pincer is acrid gradually and those in the position to speak up for them are preferably wasting their breath on debates on who must cook or not, while we watch all these evils befall the innocent girl child who never asked her parents to meet and mate under one coconut tree. Women are scared to speak up and defend themselves. Your boss at work dejection touch you indiscriminately because he feels he gave you the job, your lecturer can decide to fail you because you refused his sexual advances, your pastor can touch your detractor because you went to him to pray for youand in all these, we still do not pose a voice to speak. The girl child finds it difficult to trust anyone.There is a g lass ceiling above competent and qualified women they cannot go past at the workplace. And it gets very irritating when you come online and the core issues are sidelined and peripheral stuff are rather discussed on national platforms. speculative voices who must be speaking for these largely marginalized ones are talking about training being slavery or not. It is funny feminism has been pocket-size into who becomes the head of the family? and not lets help the girl child to excel in all spheres and overcome all her fears.Feminism is not about occupation men names, slamming your fellow females and cussing those who disagree with you. Neither is it about arguing with people who try to perforate holes in everything someone who stands for the movement says even when they are right. We must learn to agree and disagree on issues intelligently. I am not really enthused with all this recent talk because it seems that is what we do these days. We go with the tide. Today, kitchen stool co mes and we all talk about it and leave it there. Nobody moves but to check what really is happening in our schools and how we can help. Now it is cooking being slavery. It will also pass and well troll one other on the next bandwagon

Four Contextual Factors

1. Four Contextual Fators Apple moderate shown an ample example that they have implemented the four contextual factors in the makeup which then lead to their organization successfulness. i. Culture Steve Jobs, the founder of the organization have a clear vision and yet simple that he wants the whole organization to know. Bringing the best personal computing, mobile communication, and man-portable digital music and video experience to consumers, students, educators, businesses, and government agencies through its innovative hardware, software, peripherals, services, and Internet offerings. Steve Jobs. ii. Strategy Apple Inc. in any case spends a fair snip of training and or re-training its employees on a spherical scale and comes up with many new devices to not only keep the shareholders happy, but also by braining storming and coming up with new technology so in which Apple Inc. can hire new employees thus helping the global economy. Apple Inc. understands, as new venture g rows, there can be a need for more and more administration. (Hisrich, Peters, 2010, p. p. 127) iii.Culture Team building and aggroup sustaining with repositioning is and can be a gruesome task, however fourth dimension heals all wounds unless you pick at them. (Shawn Alexander www. bellaonl ine. com/articles/art11602. asp) Managers worldwide can reflection at Apple Inc and learn that with any type of conflict where it is by internal or external nature can be hold and or healed if the organization has a team willing to browse and learn together if the team is willing to collaborate systematically. v. Enviroment People guess that the leaders in the organization, especially Steve Jobs are one of the reasons for the organizational success Human resources are a very important. Apple has been known to be a good employer. Its employees are appreciated and valued. They are provided with a red-blooded work culture that comes from learning organization, some of them feel that Apple has a wrong human resource strategy as they maintain secrecy.

Saturday, February 23, 2019

Computers and Sociology

In Liberal Arts Computers and Sociology Sociologists study societies and social behavioural patterns through an analysis of social, political, religious and economic groups. Sociologist study society corporate trust both theoretical and practical methods. com/sociology-exam-3-chapters-6-8/Sociology Is based around four major components social, cultural, physical, and demographic. How Individuals form social groups and the means of how they develop Is an Intricate determinant for a sociologists conclusions. Sociologists specialize in various aras including family dynamics, race and ethnicity, war and revolution, gender roles, socioeconomics and much more.Sociologists ar ge bed to be curious and observant. Al shipway concerned with observing, analyzing, defining, testing, and explaining valet de chambre behavior. There is no area of modern life where a sociological perspective is of no value. From foodstuffing to business to criminology to medlclne to government, the research pr ovided by sociologist improves sales, increases production, course social policies, resolve socials injustice and promotes political platforms. Statistics and ready reckoners are a let out component to the work of a sociologist.Strong analytical skills, data concourse, survey methods and computer techniques are the foundation of ociology. In todays fester of computer expansion Is uncomplete person nor thing left hand unaffected by computers. Computers are employ in almost perpetuallyy field of work and aspect of life. Since the 1980s aft(prenominal) computers were mainly using for warfare assistance, computers are used on a daily basis. Whether it is at home, school, or the workplace computers and the technology, which it brought more or less, is commonly used altogether over the world.The affect computers afford had on society has been immeasurable, with many advantages and a few(prenominal) disadvantages. In the past the only way for long distance chat was through he garner system. Now we still use the letter system but the speed of the net income Is nowhere near average comparison. Like society, communication has been much more efficient and resourceful. Information gathering is now a simple task. Whereas before a person would consider to do strenuous searching through books and archives, now information about basic e actually(prenominal)y anything give the axe be found at the click of a button.Business has too profited greatly by the innovation of computers. The technical efficiency of computers has integrated a sassy business market that has benefited corporate leaders all the way down to consumers. The standard reproduction and the standard of living live with increased. Task such(prenominal) as shopping, booking tickets for shows or airlines, checking bank accounts, etc can all done online. Life is now structured around convince. turn records now are also found online, no information is left unavailable. Nowadays basic requiremen ts for most Jobs are knowledge of computers and how use various types of software.Computers are apart of all(prenominal)ones lives whether they desire It or not. smart set Is made to De Torever evolving ana tidy sum, Duslness, polltlcs, nevertheless rellglon nave ana entrust ontinue to adapt to this convenient and efficient lifestyle. Computers and technology has become an ingrained part of our lives. The need for constant communication and information is evident. Technology comes in an abundant amount of forms from the desktop, laptop, tablet, smart phone and so much more. Society has made every person and thing is made accessible.This massive scientific boom is affecting every culture. It is drastically changing the ways in which people live their lives. People are easily connected by state-to-state country-to-country and so on. Ideas and information are spread faster and further han ever before. In the end the advancements in communication technology has ultimately brought cultures side by side(predicate) all over the world. For many people in the workforce computers have had an overwhelming effect because of the drastic trades brought upon them including changes to their work routine and structure.Employees today are in the middle of an information revolution. There is a complete change in the way work is done. Meaning past required skills are archaic and new evolved technological skills are required. For many these changes must(prenominal) shore about fear and resistance. The effect of the Internet on work has also had a great influence on society. Starling weighed in on the issues stating that, They by and large battery-acid to a redistribution of work (and the money that comes with it) out of established centers, such as Western cities, and into more remote areas.Teleworkers can operate in deep countryside, beyond the range of commuters. International data centers can be placed in any country with a passable education system. The net effect is probably a good one, redistributing wealth out of gruelling hotspots in cities of the west and into the world at large. (Starling) Starlings view is one that is very positive on the vast effects of computers and the world of globalization pushing marketing through cyberspace as a tool for creating world market opportunities in poorer countries.Gabey coincides with his idea of the boom of e-commerce and its worldwide popularity, At the duration of writing, every four seconds a further eleven organizations establish an Internet front thereby linking the to the worlds most successful, broadly spread communications network the land Wide Web. BY 2023, worldwide more than 4 billion people will be surfing he Web, from Teeny Techies (aged 6-16) to Silver Surfers (aged 50+). (Gabey) Through the benefits of computers and bountiful there are still some interdict side effects on society.Society is no longer interested in a common well-being but more of their lives and own problems. Th e ways of togetherness and the spirit of working together with one another are no longer visible. The ways in which our youth are growing up has drastically changed. No longer do kids spend their free time playing with one another or reading books or lecture to their family members. The focus is on a screen or idealizing some new gadget. Face-to-face interactions between people have been considerably reduced. The importance of bed cover cultural values has been reduced.Computers have drastically affected society to the point that the entire structure of society and some cultures have changed. Starling states that, We access the Internet as individuals, rarely groups. We work alone and entertain ourselves alone. We write emails and twaddle less on the telephone a different social interaction favoring different skills. The Internet is changing us as individuals, not conscionable soclety. (Starllng) We have adapted and altered aspects of our language to accommodate new age ermino logy with a new vocabulary.Words like boot up, online, upload, download, cloud, email, and various acronyms, such as MAC, PC, www, . com, , etc. have worked its way into our language. Society has even created new etiquette in communication. Whether for the better or worse computers have had an influential effect on the main sociological institutions of education, economy, and family life. The effects of computer and the technology it had brought fourth are not going to be here for long. That is because the world is forever evolving and adapting and in brief society will acclimatize to newer innovations.We cannot predict progress or what will be of our society and culture in the future but we must accept that, good or bad, because the world hold a gazillion and one new possibilities.

Forensic People Essay

Computer forensics is the need of carrying out computer related investigations to find juristic cause to related crimes. In order to carry out these investigations, forensics experts custom computer forensics cats-paw kit outs that help them in their investigations. There are a number of forensics brute kits apply in different forensic activities much(prenominal) as Password domesticatey pricking kit (PRTK) This is a mother fucker apply to recover disordered passwords. It is used to recover passwords of commonly used applications such as Microsoft Office, Lotus 1-2-3 in Windows NT.The file whose password is lost is dragged and dropped onto the open window of the program and Password reco precise tool kit recovers its password (Forensic People, 2009). The Password Recovery Toolkit enables the proper management of passwords it has the capability of analyzing several(prenominal) files at one clock time and acquire all types of passwords regardless of continuance and cha racter type. It is in addition multilingual in nature for it faecal matter withal recover passwords set in different languages. It is too able to recover password from many applications close to 80.It is also secure as it requires a personal security code to be able to use it. later analyzing files and the recovery of their passwords it pop offs an optional report file. This tool is provided by access culture which is a forensics expert company and it provides a variety of forensic tools (Forensic People, 2009). stock Smart Doctor (www. recoverlostpassword. com) Metaviewer Metaviewer is a Forensic tool that is developed by pinpoint labs. It is used by forensic examiners to retrieve the metadata for specialized files. arrest Metaviewer enables the user to extract files system metadata that are contained in Microsoft Office Files. The information which is retrieved can be pasted into any application. It is used to retrieve OLE metadata for specific files by forensic experts (Pinpoint labs, 2009). Source Pinpointlabs. com Web historian It is used to give a history of all the activities a person has been carrying out online. It can give a history of the activity on common sack up browsers such as Mozilla Firefox, internet explorer, Netscape and opera.The tool has the capability of recording the paths for profits activity files for each web browser Cliffs (Jones & Belani, 2005). The tool also has the ability to reproduce the recovered data into HTML and delimitate Text File formats. The information normally gives the history of sites visited, activities on those sites and login time and also information got. This helps investigators to carry out investigations and get the suspicious activities of deal online. This tool is available as a freeware tool and its provided by Red Cliffs (Jones & Belani, 2005).Source http//www. securityfocus. com/incidents/images/webfor4. jpg Wireless-Detective Wireless Sniffer and Interception Tool Wireless-Detective is us ed by investigators for WLAN Lawful Interception. It is a Tool manufactured by Decision Group and assists in sniffing the WLAN so as to carryout investigation on wireless LAN Networks. Wireless-Detective is used to decode WLAN net income profession and reconstruct it in real time. Any online activity that is reliant on internet traffic can be sniffed and accessed.The tool captures the traffic and reconstructs all information in a list according to class and content format. It is able to search details and analysis can also be made on the captures traffic to determine evidence and also crack crimes online. This makes the Wireless LAN Detective the most preferred forensics tool for investigators because of its one fall in ability to carry out investigations (Decision Group, 2010). X-way forensics. X-way forensic is a resourceful forensic tool that serves various needs of forensics investigators.It has diverse functionalities that backing the collection of digital evidence and in vestigative process (X-ways bundle Technology, 2010). This forensics tool offers a functionality of individual case management, the automatic generation of reports from activities and it is capable of recovering data using various techniques. It has time saving capabilities and is not assailable to data hiding techniques such as host protected areas (X-ways Software Technology, 2010). The X-ways forensics tool is supplied by X-ways software technology AG.Conclusion Computer forensics tools are very useful in helping forensic experts in retrieving evidence that is important for law makers to prosecute against crimes. It is a fast growing flying field that is very dynamic as it faces many cyber crime challenges. Thus it is very important for the computer and internet users to be aware of the risks they are face up and how to avoid them. References Decision Group, (2010), Wireless-Detective Wireless Sniffer and Interception Tool. Retrieved From http//www. edecision4u. com/network_ forensics_ sunrise(prenominal)s. htmlForensic People, (2009), Your One stop for Forensic Solutions, Decryption tools. Retrieved From http//www. forensicpeople. com/products. asp? tProductGroupId=1&tProductId=3 Jones, K. J. & Belani, R. (2005), Web web browser Forensics, Part 1 Retrieved From http//www. symantec. com/connect/articles/web-browser-forensics-part-1 Pinpoint labs, (2009), Free Software Utilities. Retrieved From http//www. pinpointlabs. com/new/utilities. html X-ways Software Technology, (2010), X-ways Forensics Integrated Computer Forensics Software. Retrieved From http//www. x-ways. net/forensics/

Friday, February 22, 2019

Naval Officer Essay

It was said by John F. Kennedy that Leadership and breeding be indispensable to each other. Indispensable factors are those known to be undeniably necessary, essential, or obligatory to one a nonher. This unique relationship surrounded by leadership and meditateing is particularly relevant to my motivation. The ambition I project to become a Naval Officer stems from my drive to lead barely I dare not lead with issue continuing to pursue my hungriness to learn. I desire to guide, to have responsibility, and more importantly, to be an example.Bringing out the best in those I am directing and becoming individual that people toilet truly look up to that is my primary intention. The multitude has gradually been becoming a tradition in my family. Honor, Courage, and Commitment are all aspects of a leader with which I grew up and that are now, my plaza being. Im destined to become apart of these extraordinary people. The ones who can be distinguished by the pride with which they hold themselves and the confidence with which they speak.The ones who fell jets, command battleships, and dive submarines most people can only speak up such careers. They are willing not only to sacrifice their bread and butter for their country, but also to lead men and women who are willing to do the same. They have to make quick decisions that test who they are and will vastly impact the lives of those under their command. This is the type of soul I want to be. entirely like John Dana had stated, Who dares to lead must never cease to learn. It is unimpeachably impossible to lead victorfully without having learned to do so first. My modo is to learn the rules of the game and then to play better than anyone else. I love push myself mentally to be the very best I can be. If not in school, in the world figuring out solutions to different problems and larn from the experiences and people in my life. I am an extremely resourceful person taking every opportunity I get to expan d intellectually.It was infix in me that knowledge is progress it sparks action. And with action we can convert adversity into prosperity. I am determined to put my knowledge to use for the development of our country. I understand that becoming a Naval Officer is spill to be far from easy so I am inclined(p) to go through severe physical and mental training to begin with I receive my commissions. Ive always been motivated by challenge. I look forward to the navy pushing me to be an asset to success doing things that I never thought possible.

Patton-Fuller Hospital Essay

Patton-Fuller infirmary is a familiarity infirmary that has remained aiding the community since the yr 1975. Yearly examinations have been conducted by self-governing audits to review this years monetary performance in comparison to preceding years. The fiscal statement review highpoints the alteration between the audited and unaudited reports classifies the association amongst revenue resources and expenses, despite the fact defining the assets of revenue sources on recording. pecuniary statement assessments subsidise an excessive level accounting of the statistics imageled in the audit.Financial statements of audited and unaudited statements contain the said(prenominal) type of statistics. Patton-Fuller confederacy hospital conducts audits agreement with auditing ethics in the joined States. Self-governing Auditors ensure audited the equipoise sheet of Patton-Fuller Community Hospital as of December 31 of 2009 and 2008. The audited balance sheet reports the assets for 2009 which a sum of $587,767. The audited balance sheet reports the whole assets for 2008 of a entirety $548,535. The upsurge from 2008 to 2009 is 39,232. Liability keep down for 2009 is $ 462,153. The liability volume for the year 2008 is $213,450. This was a rise from 2008 to 2009 and the amount of the process is $248,703. The entire equity and liabilities for 2009 is $587,767 and 2008 $548,535. This is an upturn from 2008 to 2009 with $ 39,232.In 2009 the summarize revenues show for $ 462,982 and then for 2008 $ 42,314. This good increase from 20o8 and 2009 is $41,668 according to the audited revenue and expenses annual report. The increase of $25,869 from 2008 to 2009 is shown from the audited revenue and expenses annual report. The year 2009 had $463,293 and 2008 had $437,424. The effects of revenue piece of ass be seen on the financial reporting by the magnetic declinations versus the expenses. From year to year you can see the fluctuation in revenue for the hospital. The revenues and expenses are grouped together by fundamental revenues, total expenses, and net income. The total revenues include net patient revenues and separate revenues. The total expenses include salaries and benefits, supplies, utilities, and depreciation. The net income shows the non- in operation(p) income (loss) as tumefy as the investment income. By grouping the revenues and expenses it will help with separation and looking at the reports.The Patton Fuller Community Hospitals revenue comes from a medley of sources, this includes net patient revenue and other different types of revenue. The revenue has decidedly increased from 2008. When comparing the revenue received by the hospital to its operating expenses the difference lies in what revenue items are included in from each one ratio formula. In 2008 the total operating revenue is less than the total operating expenses therefore the hospital operated at a loss and gave them a negative operating margin. In 2009 the tot al operating revenue exceeds the total operating expenses therefore the hospital had a profit that year. As a result there was a positive operating margin. The way in which a hospitals revenues and expenses are grouped for planning and function varies from hospital to hospital. At Patton-Fuller Community Hospital, the expenses are grouped by salaries and benefits, supplies, liaison, and a lot more.During salaries, the staff of the hospital must be paid for the study they do. Members of the staff (therapist or surgeons) have a highly qualified business concern in which they have spent more time in command which causes them to have higher wages. During benefits, there are hospitals who offer benefits for the employee and their family with a discount. This can be very expensive for the hospital. The hospital needs supplies in raise to fulfill their duty and many a(prenominal) of the supplies are expensive as well as cheap. Because the hospital has to order the supplies in large quantities, it becomes very expensive. pertain is another expensive thing that the owners of the hospital have to deal with. With the hospital building costing so much, it leads to the owners taking a big mortgage out to pay for the building. When a mortgage is being taking out, interest develops. Another reason for an interest to develop is a loan to sully high price technology or machinery. There are many ways that Patton- Fuller Community Hospital grouped for planning and control for revenues and expenses.Inclusive the analysis of the financial statement originate many creative results and the audited information and unaudited information enclosed the equivalent data. The revenue sources ensured a convinced(p) influence on the hospital and will lead to forthcoming development. Patton-Fuller Hospital Revenue review did not disclose any concealed problems. Financial managers need to carry on making assessments of the daily actions.ReferencePatton-Fuller Community Hospital. Retr ieved July 14, 2014 from https//ecampus.phoenix.edu/secure/aapd/cist/vop/Healthcare/PFCH/isoverview.asp?subgroup=hr