Invent Your Own Religion

Skylar Mabe Religious Experiences Coffee Cult The Coffee cult was created as a unifying religion. Drinkers of the bitter liquid accept all kinds of drinkers: milk and sugar, honey, no sugar, no milk, black and even decaf. Members of the Coffee Cult, the drinkers, battled the likes of the tea, hot chocolate and soda drinkers for land and power since the beginning of time. In fact, the coffee cult was the most victorious among beverage worshipers. Because all pure beans have a bit of caffeine, the crusaders were able to stay awake longer than all the other thirsty ones.The coffee crusades took place over 100 years to conquer the holy lands of South America, where the sacred bean first flourished. Since then, the crusades continue over much land in Africa and some parts of Europe. The cult began in the 1400s when the bean was first discovered. The wealthy first had rights to the indulgent drink until a group of around the clock laborers caught wind of the side effects of The Bean. The l aborers worked from sun-up until sun-down but could never produce enough of anything to make a product. They stole The Bean and began experimenting. They cooked with it and crushed it into powder.They chewed it and put it on their skin but nothing could come close to The Bean and water. The ingredients were so simple, anyone could do it- and that’s exactly what they loved. The laborers didn’t have to be rich to experience the caffeine high, they just had to boil water and mix it with their stolen goods. â€Å"Coffee† as it would soon be known as was brewed at 6am, before nobility woke up and after the laborers had been awake for hours. They would brew it quickly and drink it slowly. Although it helped production by 200%, there was only a small amount of people who would go the lengths to steal it from the wealthy and bring it back.They were known as the Coffee Cult. One day the cult stole enough to brew and to plant so they traveled to the rainforests of South A merica, far away from the wealthy and began cultivation of what became one of the most sacred beverages in the world. The morning time is sacred to all Drinkers. All devout drinkers rise at 6am to enjoy at least 2 cups of coffee before starting their day; however, the only way to be looked down upon as a Drinker is to NOT have had a cup of coffee by 1400 hours. There are many different levels of the Coffee Cult; the highest and most respected are the coffee crusaders.They must learn all there is to learn about coffee in order to fight for it. In order to be a coffee crusader, you must first go through all stages of The Bean. The beginning stage is the first step in all coffee rituals and all rituals take place at 1400 hours. Stage One: Thirsty one becomes a Drinker The thirsty one must drink a cup of pure (black) coffee, and savor a bean- taking care of it all day until the dawn of a new day where the bean must be consumed. If there are any imperfections due to lack of care for the Bean, the thirsty one must wait 14 days to try the ceremony again.Once the bean in consumed the thirsty one is then considered a Drinker. Although there are many stages one can excel to, the common name for all cult members is â€Å"a Drinker. † Stage Two: Drinker becomes a Brewer In the second stage to becoming a crusader you must first learn how to reproduce the black gold. A ceremonial iron coffee maker is given to the drinker. The drinker carries the iron machine to his/her kitchen where he makes his first cup of coffee for his family and closest friends; they serve as the witnesses for this stage. On rare occasions, this stage is also used to convert a thirsty one to a drinker.It is considered a sacred and once in a lifetime experience when the new Brewer can brew coffee for a thirsty one to convert them to a drinker. Stage Three: Brewer becomes a Grinder Anyone can brew a cup of coffee but it takes an expert and lover of The Bean to be able to posses the knowledge to gr ind The Bean. To become a Grinder, there are 2 parts: Self-grinding and machine-grinding. The first part is learning the texture of The Bean. To learn the texture and smell the aroma one must grind The Bean with a mortar and pestle. A ceremonial 14 beans are self-grinded and kept beside the coffee maker for the life of the Drinker.The second part of becoming a Grinder takes place the next day at 1400 hours. A ceremonial iron grinder is again taken to the kitchen where close family and friends witness the brewer count out the number of beans it takes to make 12 cups of coffee and insert them into the grinder where they are used to brew the pot of coffee for the transformation cup. Not until the Brewer finishes his pure cup of coffee is he a Grinder. Stage Four: Public Dedication In order to become a Barista, one must first show their love and dedication, not only to their family and closest friends but also to all believers.The Grinder will wake up for 14 days (these days do not have to be in a row) at 5am to go to his or her local â€Å"coffeehouse† (an optional place with multiple brewers and grinders where all drinkers can meet and have coffee before they start their day) to brew and grind coffee for the other drinkers. Because those 14 days do not have to be completed consecutively, the public dedication could take anywhere from 2 weeks to 6 months. Once this stage is finished, the Drinker is judged on his coffee by the members of his coffeehouse.Depending on his score, he may be able to attend Barista School. If the Drinker does not make a high enough score this step must be repeated until he is able to move on; however, many drinkers end their journey here. To be able to make coffee for a group of people outside of friends is a high honor. If the Drinker does make a high score, he is ready for schooling and could possibly get paid for public coffee making. Stage Five: Becoming a Barista School for the drinker lasts 14 weeks. It’s a rigorous course in which The Drinker goes home to home to learn of different types of coffee.After that The Drinker studies The Bean through science, religion, its artistic appearance and its aroma. The most important step in becoming a Barista is the reproduction of The Bean. Once the Drinker masters growing The Bean on his own, he is ready for the final stage: The Perfect Pairings. Some perfect pairing for the bean consist of warmed milk, water, caramel, chocolate and whipped cream. Once they graduate from their schooling and training, they become a Barista and are eligible for pay in the coffeehouse, if they chose that as a career.Stage Six: The Crusader arises The gap between a Barista and a Crusader is small but meaningful. If there is a need, any and all Baristas will be called into battle and immediately become a Crusader. If there is no need for battle, a Barista can chose to study under 2 past crusaders and begin a coffee farm. The act of growing a large amount of coffee beans for t he cult’s use can also make a Barista a Crusader. Only a Crusader can grow the bean, otherwise it will wilt and taste sour. Without coffee growing education, no Bean will grow properly.The Coffee Cult depends on the crusader to further their Coffee kingdom and keep The Bean in stock. Although not everyone can become a crusader, it takes almost ten years, everyone can learn a little about coffee through their family and the stages they wish to go through. Since the beginning of the coffee cult, the wealthy and the laborers have dissolved their problems and have learned to be connoisseurs of caffeine together. Recently there has been a great rift in the Coffee Cult. The Caffeinated drinkers and the Decaffeinated drinkers have differed in what they believe is the root of their religion.Some think it is the feeling of being stimulated, rather it be in the morning or afternoon, even at night. Some think it is simply the aroma and the taste that keep the religion alive. There has a lways been some disagreement between The Drinkers but never anything like this. Some Coffeehouses have split because of the separating beliefs; families have even been torn apart due to this widespread disagreement but one thing is certain, every Drinker, be it caffeine, or Decaff will fight for The Bean in its pure state and surrender their taste buds to the so bitter its sweet, black gold.

A Description of the Sumerian Society Essay

?Sumerian society migrated into the Middle East and settled in the Mesopotamian area around 4000 B. C. E. , resulting in the settlement of that civilization. Sumerians contributed the city-states concept, created an essential writing system, strengthened their connection to their religion, and also recorded the world’s oldest story. The addition to Sumer’s city-states idea had a booming affect in their political structure. They were more organized than most political systems in other civilizations. With this, the Sumerian society was able to regulate religion and enforce laws in a better manner. Their concept later became a tradition of regional rule, basically creating an early bureaucracy for other societies to adopt and learn from. After several centuries of Sumer’s settlement, writing, the most significant invention in millennia’s, was introduced into Sumerian society. Although it was very sudden, the addition to such a revolutionary idea made their culture even more prosperous. Things led to another, and soon enough, the Sumerian society had an entire alphabet that was referred to as cuneiform, in the palm of their hands. They began to record their history and culture, later resulting in the world’s oldest story, the Epic of Gilgamesh and much more from their culture. Sumer’s introduction to cuneiform bloomed into an economical boost throughout their entire society. Their invention helped to promote trade and manufacturing. They were able to communicate much more flawlessly, leading to trades as far as India. Not only did it support the trading system, but it did wonders in recording much of Sumerian history. Sumer’s settlement meant many prosperous things. Their ideas and inventions of cuneiform, city-states, ziggurats, job specialization, etc. , led to great achievements that other civilizations adopted and duplicated. A Description of the Sumerian Society Essay ?Sumerian society migrated into the Middle East and settled in the Mesopotamian area around 4000 B. C. E. , resulting in the settlement of that civilization. Sumerians contributed the city-states concept, created an essential writing system, strengthened their connection to their religion, and also recorded the world’s oldest story. The addition to Sumer’s city-states idea had a booming affect in their political structure. They were more organized than most political systems in other civilizations. With this, the Sumerian society was able to regulate religion and enforce laws in a better manner. Their concept later became a tradition of regional rule, basically creating an early bureaucracy for other societies to adopt and learn from. After several centuries of Sumer’s settlement, writing, the most significant invention in millennia’s, was introduced into Sumerian society. See more:Â  Perseverance essay Although it was very sudden, the addition to such a revolutionary idea made their culture even more prosperous. Things led to another, and soon enough, the Sumerian society had an entire alphabet that was referred to as cuneiform, in the palm of their hands. They began to record their history and culture, later resulting in the world’s oldest story, the Epic of Gilgamesh and much more from their culture. Sumer’s introduction to cuneiform bloomed into an economical boost throughout their entire society. Their invention helped to promote trade and manufacturing. They were able to communicate much more flawlessly, leading to trades as far as India. Not only did it support the trading system, but it did wonders in recording much of Sumerian history. Sumer’s settlement meant many prosperous things. Their ideas and inventions of cuneiform, city-states, ziggurats, job specialization, etc. , led to great achievements that other civilizations adopted and duplicated.

Audit Strategy Report for Solid Bank Plc Research Proposal

Audit Strategy Report for Solid Bank Plc - Research Proposal Example The objective of this audit is to assess the risks to the Bank given the current economic environment in UK & the performance of the Bank and report to the board of directors. This audit strategy is first hand presentation and may be subject to change/modifications if deemed necessary during the audit process (proposed in accordance with the guidelines of ISA 300). This plan & all subsequent changes shall be documented & shared with all members of the customer charged with governance & management. The focus of the audit shall be on the following: (c) Identification of Bank Account statements, operating expenses & income, profit before & after tax, assets & liabilities held by the bank, share holder's equity, cash flows & equivalents, loans & advances to the customers, Collaterals, non-performing assets, and any other area that may be identified during the audit process. (d) The audit shall be carried out in full on all the accounting statements and balance sheets. Parts of the statements shall be sampled to assess compliance to internal & regulatory procedures. If non-compliances are evident then the sample sizes shall be increased at the relevant areas. (e) The Risk Management System of the Bank shall be assessed and the identified risks shall be analyzed with respect to the threats & vulnerabilities (exposures) and criticality at which the risks are logged. The risk management of material misstatements in the accounting statements shall be a part of this assessment in accordance with ISA 315. Further to this, the mitigation actions (planned as well as accomplished) against identified risks shall be assessed for their effectiveness in reducing the risk values. Wherever the controls & mitigation actions are perceived by auditors to be insufficient, the auditors shall enhance the audit scope & procedures & determine the overall responses to address the risks of material misstatement in accounting statements. The nature, timing & extent of further audit procedures shall be determined & communicated to the board of directors (ISA 330). (f) The underlying technology infrastructure maintaining the samples selected for audit shall be assessed from the perspective of access control, assignment & control of roles & privileges, cryptography or other controls used, activity logging, systems monitoring, data protection procedures (like backups, recovery testing, data consistency tests,

Communication Tool and Report Essay Example | Topics and Well Written Essays - 500 words

Communication Tool and Report - Essay Example I chose to create the communication message board because patients who cannot talk often find it very difficult to be understood. The nursing staffs often find it challenging to understand what the patients who cannot talk really want. Therefore, the communication message board â€Å"talk† for the people who cannot talk (b-independent, 2014). This method of communication is relevant to the nursing field because communication with the patients is a vital component of the profession. The nurse and patient can create mutual understanding through communication. However, some people may not verbally communicate due to illnesses like stroke, neurodegenerative diseases or tubes inserted in their throats to clear passageways. These people can still communicate using non verbal communication such as communication boards. The communication tool designed is accessible inwards particularly those comprised of people who are experiencing difficulties in talking. The nurse on duty can easily get it from a specific position within the ward. This communication tool is necessary because it helps to make the job of the nurse quite easy as well as to help the patient who cannot talk express themselves. Signs are very important in such a scenario since the nurse and the patients can be in a position to mutually understand each other. The nurse can be in a position to understand the needs of the patients which helps to reduce negative impacts such as frustration on their behalf when dealing with restless patients. If I were to re do the task, I think I would try to device an electronic gadget that is comprised of all letters of the alphabet such that the patient can type what he or she wants. Based on the presumption that many people can read and write, I would try to create a device that makes it possible for the patients to create sentences about what they may require at a particular time. The advantage of this is related to precision. The

Blakes Songs of Innocence and Songs of Experience with Walt Whitmans Essay

Blakes Songs of Innocence and Songs of Experience with Walt Whitmans Leaves of Grass - Essay Example In order to draw the relation of contrast and comparison between Blake’s Songs of Innocence and Experience and Whitman’s Leaves of Grass, it is quintessential to learn that both William Blake in his â€Å"Songs of Innocence and Experience† and Walt Whitman’s â€Å"Leaves of Grass† serve as a critique of their respective societies during the contemporary frame of time. However, Blake’s approach towards societal institutions was very much different from that of Whitman and upon this paradigm the discourse of contrast can be woven effectively for both the works. For example, if Blake’s view upon religion verses man and Whitman’s propositions upon the same area are taken into consideration, one can draw the effective conclusion that Whitman believed that existence of God is in everything and therefore God is equal to all the existing features around. To explicate this, he writes in the poem ‘Song of Myself’, â€Å"I he ar and behold God in every object, yet I understand God not in the least, Nor do I understand who there can be more wonderful than myself†. For Blake, the concept of God revolves round the unification of man with God which is more for the purpose of redeeming mankind rather than seeking the existence of God unlike Whitman, Blake had an exclusive Christian vision pertaining to the unification of God with human soul and pondered much upon the hypocrisy of religion in the Songs of Innocence and Songs of Experience.... ion verses man and Whitman’s propositions upon the same area are taken into consideration, one can draw the effective conclusion that Whitman believed that existence of God is in everything and therefore God is equal to all the existing features around. To explicate this, he writes in the poem ‘Song of Myself’, â€Å"I hear and behold God in every object, yet I understand God not in the least, Nor do I understand who there can be more wonderful than myself† (Whitman 72). For Blake, the concept of God revolves round the unification of man with God which is more for the purpose of redeeming mankind rather than seeking the existence of God unlike Whitman, Blake had an exclusive Christian vision pertaining to the unification of God with human soul and pondered much upon the hypocrisy of religion in the Songs of Innocence and Songs of Experience. In poems such as â€Å"Holy Thursday† and â€Å"The Little Vagabond†, Blake criticizes the religion as an institution by vehemently attacking the spiritual leaders who have used wrongly or more precisely abused their religious authority. The men who should guide their followers as shepherds take care of their flocks, in the eyes of Blake are actually practicing and making space for the reinforcement of a socio-economic and socio-political system that are dehumanizing small innocent children into chimney sweepers and follow a repressing action in order to curb and curtail the human emotions of love and creativity among adults. In ‘Holy Thursday’, Blake writes, â€Å"Is this a holy thing to see,   In a rich and fruitful land,   Babes reduced to misery,   Fed with cold and usurous hand?   Is that trembling cry a song?   Can it be a song of joy?   And so many children poor?  (Gillham 18) With regard to the societal criticism

Health and Wellness Essay Example | Topics and Well Written Essays - 1250 words

Health and Wellness - Essay Example My recognition and awareness of maintaining good health has been shaped, to a great extent, by my teachers at school and parents at home. They have influenced my perceptions of health along with inculcating in me the seriousness required in maintaining personal hygiene and a healthy diet. In addition, my experience of the Irritable Bowel Syndrome has also helped in shaping my perceptions of health and wellness. After being diagnosed with this disease, I started caring more about myself, thinking less about issues in life that worried me, controlling my anger and sharing my feelings with others. Indeed, I started focusing more on the kind and amount of food I ate after being diagnosed with this disease. For example, I used to eat a lot of fast food prior to this disease which could have contributed to my ill health. However, soon I became proactively involved in developing healthy habits, including giving up on fast food, with the help of my support network. Moreover, one of the major individuals who have influenced me a lot when it comes to maintaining good health is my father. Despite being diagnosed with diabetes and high cholesterol and having suffered a heart attack, my father was sustain himself through these times and, in the process, learnt how to control his ill health rather than being control by it. He has started to exercise on a daily basis and play different kind of sports such as tennis, horse riding and volley ball. He also eats whatever food he feels like eating.

Interrelation with exports in business Research Paper

Interrelation with exports in business - Research Paper Example Interrelation with exports in business This process then motivates increased purchasing by international vendors and consumers. This process has a varying impact on United States businesses. While one would assume that such processes would have a beneficial impact, this is not always the case. One concern is the impact of import costs. While one would assume that such processes would have a beneficial impact, this is not always the case. One concern is the impact of import costs. Oftentimes there are goods that are necessary for product that can only be purchased internationally (Rosenbush, 2012). The increase of prices for these products would negatively impact United States businesses. Another consideration is in terms of larger macroeconomic elements. While in the short-term a falling dollar can beneficially impact United States businesses, if the United States currency continues to depreciate over extended periods then this rising inflation can potentially result in rising unemployment rates (Hagerty, 2012). This unemployment would then have a negative impact on United States businesses for a variety of reasons. Still another consideration is that the falling United States dollar could potentially result in a situation where foreign and even domestic investors grow wary of investing in the United States (Hagert y, 2012). This lack of foreign investment or domestic spending would then result in economic stagnation within the United States, ultimately having a negative impact on business.

Math Tidal Flows project Statistics Example | Topics and Well Written Essays - 750 words

Math Tidal Flows - Statistics Project Example Member1: Day 4, Member2: Day 6, Member3: Day 8, Member4: Day 10 The water flow is increasing from Day 1 to Day 14. There is no day when the flow is less than from the previous day. So we can say that all the time periods from day 1 to day 14 the rate at which the water is flowing is increasing. 7. Your group’s client is considering building a small hydroelectric plant near the mouth of the river. For the project to be feasible, the plant needs to be able to operate at full capacity at least 70% of the time and at reduced capacity at least another 15% of the time. To operate at full capacity, a flow rate of at least 200 million gallons per day is required. However, if the flow rate rises above 400 million gallons per day, the equipment is stressed, and the plant must close down. If the flow rate is too small for full capacity operation, the plant can still operate at reduced capacity as long as the flow rate remains above 125 million gallons per day. We can see from the above results that water flow is increasing day by day. The minimum flow can be achieved in 4 days to operate at full capacity. Since the flow has no tendency to decrease so it will reach at 400 million gallons in approximately 20 days and after than the plant has to be close down. So it is better to empty the equipment so that the maximum capacity will be near to 400 million gallons in order to run this. It is not better to invest in this because we need more resources and equipment to set up this

The issue on war Essay Example for Free

The issue on war Essay The issue on war in our society today is sure to stir a hot debate. Much more among Christian circles. After 9/11 and the continuing war in Iraq, Americans and the world in general, had become divided along sharp lines. Most conservatives are more likely to support war while the liberals are more likely to oppose. It is quite interesting that wide support comes from the Evangelical Christians. A 2002 survey showed that Evangelicals were found to be the most supportive sector of the population who are in favor for the war in Iraq. Not a few were perplexed: isn’t this a contradiction to Biblical teachings? Is it not, that Christians were taught by Jesus to be â€Å"peacemaker† (Matthew 5:9)? Isn’t the God that they worship described as the â€Å"Prince of Peace† in the book of Isaiah (Isaiah9:6)? Does the Church go for war, with the belief that through this means it will triumph in love? Aren’t they instead, taught to love in order to prevent war? In both sides of this issue, we will find men and women who are truly sincere and honest upon their convictions. In fact, Scriptural tests can be found to support both â€Å"pro-war† and â€Å"anti-war† positions. Inherent upon these questions are also directed on whether God is either for or against war. The Old Testament is filled with battles and even indicates God directing or going out to battle with His people (as long as it is sanctioned by Him). On the other hand, the New Testament teachings seemed to contradict or oppose the ways written in the Old Testament. It is filled with teachings and different expressions of love for God, towards one’s neighbors and even to the point of loving one’s enemies. Does God’s Word run contradictory by itself; does God contradict Himself? Consequently, do Christians, as followers of Christ, express love at all times and never resort to the use of sword? Would this principle apply at all times, as exemplified by Jesus and the Christian martyrs who gave their lives to the point of death? Or should they follow Old Testament examples of going to war in order for peace and love to reign? This study attempts to answer how Christians can rejoice in serving a God of love, who is also a God of war. Also, this paper will try to demonstrate how the same power that lifted up and brought unspeakable joy to the saints of God, is the same power that worked through God’s mighty men, as they fought through battles and received victory, for as long as they lived in obedience to His instructions. II. The Nature/ Character of God It is important, that before we attempt to answer the questions mentioned above, one must lay first the proper foundation from which we will build our understanding of this particular issue. Before attempting to answer what God is for, we will first attempt to know what he is like. For much of what he does or does not do stems from who He is, and His character. He will never do anything that is out of His nature and character. Theologians have tried to describe God in various, different ways. He is known as the all-knowing, all-wise, all-powerful God. He is the source of substance from which all human virtues flow. He is the God who is able to do anything and everything; the one who possess everything GOOD that we would like to be. He is the only one who is omnipotent (all-powerful); omniscient (all-knowing); or omnipresent (present everywhere). God is a Spirit, who is eternal and ever living; the one, who has no beginning or end. He is a Person, referring upon Himself as â€Å"I am†, or the â€Å"Great I am†. In His person is the essence of love and He reveals Himself as a loving, merciful God. He is also holy meaning high above or cut above, and part of His holiness is His being righteous. No evil or wrong can be found in Him. Therefore, He alone is the righteous judge totally fair and just. The God that we speak of is no other than the Creator God. His power is what sustains the universe, existing outside creation. He is also present in it, which theologians call ‘immanent’, in which He sits as ruler over-all. Though He exists in nature, He is not nature, nor is He bound by the laws of nature. The best description of God was given by God Himself, through the name which He revealed of Himself to the Israelites, the name Yahweh. It is usually translated as â€Å"Jehovah† or â€Å"Lord†. The name is the hiphil tense of the Hebrew verb â€Å"to be†, which suggest to mean â€Å"He who causes (everything else) to be† (P. Robertson. Answers to 200 of Life’s Most Probing Questions). To know the name of God is to know His character. The names of God, found in the Bible, are God’s way of revealing Himself His nature and character. At the heart of everything that God is and does, lies in the essence of His very being that He is love. Love defines His character, and the reason for all His actions: â€Å"†¦. God is love† (I John 4:8b). God is eternally one, of a single mind and purpose, and unchanging. If God is love, he is love before the creation of the world until after the end of time. He was, is, and will always be. He never changes. His love is not dependent on our actions God is not love if I obey Him; vengeful if I disobey. All of His actions and purposes are consistent with love. Although much of the Old Testament records a lot of battles and wars, either with God directing the Israelites to fight or, the battles are directed against them with God’s sanction, this does not go against His loving character. Whichever, still God revealed Himself to Israel as one who loves and keeps His covenant of love-relationship with them (Deuteronomy 7:6-13a). III. The Kingdom of God Second foundation is, to acknowledge and to understand the existence of two spiritual kingdoms. A kingdom is a place where a king rules. For God’s kingdom, wherever God reigns, there His kingdom exists. The kingdom of God is not visible, nor determined by spatial boundaries. It is a spiritual kingdom, therefore not visible in the naked eye. Jesus Christ said, â€Å"The kingdom of God is within you† (Luke 17:21). Jesus gave his followers a pattern of prayer, commonly referred to as the Lord’s Prayer and in it a petition to God which says: â€Å"Your kingdom come. Your will be done on earth as it is in heaven† (Matthew 6:10). Jesus showed through this prayer, His priority of God’s kingdom. In the kingdom of God, everything is subject to God’s power, with no question. The kingdom of God is eternal. For now, it exists as an invisible kingdom here in our midst. Wherever there are those who honor Jesus Christ as the King and Lord over all, and wherever the Spirit of the King is, there is the kingdom of God. However, in the visible world, there is resistance to God’s will. This resistance is influenced by another kingdom, ruled by Satan. This kingdom led by Satan and his cohorts, is warring against God, His holy angels and his followers. It is also invisible to the naked eye. These two invisible kingdoms influence the visible world. Though the war has been won by Jesus on the Cross and his ascension to the right hand of God, the battle is still raging for the souls of men. IV. The Impact of the fall of Man The battle for man’s soul began with the first man, Adam. With Adam’s disobedience to the terms of his rule, man â€Å"falls† thereby experiencing the loss of his â€Å"dominion†. As man’s relationship with God is severed, who is the fountainhead of his power to rule, everything of his delegated realm (Earth) comes under a curse. Man loses the â€Å"life† power essential to ruling in God’s Kingdom. Moreover, through his disobedience to God and submission to the Serpent’s suggestions, man’s rule has been forfeited to the Serpent. In Revelations 12:9, it verifies that the spirit using the snake’s form was Satan himself. The domain originally delegated to man now has fallen to Satan (the prince of this world), who becomes administrator of this cursed realm. The Serpent’s â€Å"seed† and â€Å"head† show a continual line of evil offspring who carry out Satan’s rule. However, amidst the tragedy and bleak picture, God offers a way out. God, in his great love for man (despite their rebellion against Him), has moved His plan of redemption, and a plan to restore man’s lost estate through Christ Jesus, His only begotten Son. Thus, the battle for the soul of man, and man battling within himself (against his sinful nature), is real. V. Covenant Relationship A beautiful picture of God’s plan of redemption for all mankind is seen in His relationship with Israel. Salvation is for all, but God planted the ‘seed’ of salvation through the nation of Israel, choosing them as a holy people, separated for His plan and purpose. Through the Israelites, God battles to restore the mankind back to Himself, and save them from eternal punishment. VI. Conclusion A. The Victory of Christians As a conclusion, Every Christian should have spiritual victory. Robert Laurin, in Baker’s Dictionary of Theology, says: â€Å"Victory is above all a religiously conditioned concept in Scripture. This is rooted in the basic biblical principle that God is just, punishing sin and rewarding righteousness Victory is for the vindication of God’s purposes, or because of righteous living on the part of God’s people†¦ â€Å"In the OT victory is almost exclusively over external foes and issues in physical peace and security. But in the New Testament victory is expressed mainly in terms of spiritual forces and blessings. It is not triumph over social or economic difficulties that are the concern of the NT; it is mastery over temptation and the powers of evil†¦ â€Å"Thus victory is both present and eschatological. It is now that a Christian enters into the power and blessings of a triumph yet to find its complete realization in the future. † (See â€Å"Victory†). For all believers in Christ, the unseen world is not a fictional cosmos but a reality that had, and still continuous to have implication for all. Satan’s kingdom has waged war against the Creator God and his people, since the time of Adam, and has sought to bring defeat and disgrace to both. Martin Luther’s hymn, A Mighty Fortress Is Our God, says: â€Å"With cruel and dreadful might, he arms himself to fight; on earth he has no equal†. References: Robertson, P. Answers to 200 of Life’s Most Probing Questions. 1984 Johnson, IB. â€Å"God is Love†. 3rd chapter on Systematic Theology. â€Å"Truth†. http://www. inspiredbooks. com/Truth. htm â€Å"Victory†. Cited in Adult Teacher Supplement. 1969 Martin, M. â€Å"Spiritual Warfare: Biblical Armament for Victory†. http://www. answers. org/issues/spiritual_warfare. html Spirit Filled Life Bible. New King James Version. 1991

Factory Farming is cruel to animals Essay Example for Free

Factory Farming is cruel to animals Essay It is so amazing that most Americans are so caring of the animals they keep as pets, and yet are so unconcerned about the upbringing or disposition of the ones they cook for dinner. It is amazing how some Americans see themselves as sympathizing folks and animal lovers until they reflect on what they just ate. Society loves animals as pets, adopts them as extensions of their families, spend ridiculous amounts of money on them, and mourn their deaths. How is it that these same Americans are so indifferent towards the ones they cook for dinner (Arora, 2013)? Factory farms dominate U. S. food production, employing practices that severely abuse animals, puts an enormous strain on our natural resources, and threatens the Nation’s health. Factory farms provide cheap meat that is more affordable to more people, utilizes less real-estate, creates the avenue for more farming jobs to stay in the U.S, and allows cheap fast food to exist. These are really great advantages of the factory farming industry, but come at a tremendous cost. Factory farming puts an enormous strain on our natural resources. According to a report in Farmsanctuary (2013), the factory farming industry puts incredible strain on our natural resources. The extreme amount of waste created by raising so many animals in one place pollutes our land, air, and water (para. 2). Unmanaged and untreated waste that accumulates from combined animal operations is contributing to emissions that are rapidly warming the planet, creating water pollution, and dead zones in our oceans and lakes. The environments in which these animals are confined are severely contaminated and present a significant source for increased infection in their animals, especially poultry, their by-products and eventually humans (O’Brien, 2001). The preservation of our natural resources is important to our survival. If the accumulation of waste and byproducts are allowed to continue due to substandard practices of factory farming industries, our natural resources will continue to diminish. This depletion will inevitably contribute to or provide a catalyst for other problems like issues with our health. When it comes to our health, Americans are very concerned. They may turn a blind eye to the environmental fall-out caused by Factory farming, but they will raise their concerns about the health risks. Diseases like Salmonella, Mad cow, and breathing problems like asthma are increased because of the effects of factory farming on our natural resources. There is also an increase of antibiotic-resistant diseases being identified due to the substandard their practices. In the report from Farmsanctuary (2013), Residents of rural communities surrounding factory farms report high incidents of illness, and their property values are often lowered by their proximity to industrial farms. To counteract the health challenges presented by overcrowded, stressful, unsanitary living conditions, antibiotics are used extensively on factory farms, which can create drug-resistant bacteria and put human health at risk (para. 3). The consistent contact of factory farmed animals with these health hazards, combined with the abuse of antibiotics and growth hormones, as well as other drugs to boost productivity, greatly increases the possibility of infection and disease in its consumers. The byproducts created by theses practices pollute our drinking water and the land that these same farmers plant crops, further exasperating farming conditions by producing unhealthy crops that increase the health risk of consumers. If society only scratches the surface of life down on the factory farm, they will see that diseases like Mad Cow disease may be the tip of the iceberg. In a range of areas, from feeding regimes, to animal housing, to the use of drugs in the pursuit of productivity, human health may be threatened by factory farming (O’brien, 2001). The continued accumulation of waste, combined with the health risks that have become natural by products of Factory farming have become a significant threat to society. If something is not done to alleviate or significantly reduce these effects, the Nation may be on a path of self destruction through overzealous production of food to satisfy consumer consumption, meet consumer demands, and boost financial statuses of farmers in the industry. The main aspect that can be immediately addressed to improve Factory farming living is the living conditions in these factories. The overcrowding of animals at these farms creates a frustrated work environment that fosters accepted abuse, which in-turn amplifies the waste and health conditions. This vicious cycle perpetuates an issue that will inevitably lead to issues of epidemic proportion. A report by Long (2013), stated that, Chickens are crowded so tightly together that they can barely turn around, never seeing daylight or eating a single blade of grass. Beef cattle are finished in huge feedlots, standing all day in their own manure, again with no access to the fresh grass that has been their natural diet for thousands of years. (para. 1). These conditions may not sound so detrimental to some, but combined with the abuse they endure, the conditions are unbelievable and inhumane. Here are some examples given by Editorial Today (2008) on animal cruelty at these farms, Cows are still being forced to be cannibalistic, as they are fed blood, bone meal, and other miscellaneous aspects of other cows (no brain matter, but most everything else)†¦.. [ ] Veal calves are crammed in pens so small that they can’t move their limbs†¦..[ ] Animals are put in semi-darkness which in some cases, cause unbearable conditions (para. 7). And for the cultivation of â€Å"Foie gras† (a delicacy), farmers force-feed ducks and geese an unnatural amount and type of food until their livers become diseased and enlarge up to ten times their normal, healthy size (etoday, 2008). Finally, there are everyday, routine mutilations that are being conducted all in the name of productivity. Mutilations like castration, de-beaking, de-toeing, tail docking, and others. All of which are executed without any form of anesthesia. Why has this transformation happened and is allowed to continue one may ask? Well, the answer is simply to accommodate the mass meat industry and to satisfy the demand of a carnivorous society. It is the twentieth century ideology of modern economics and the assembly line, turning farm animals into number-tagged bodies to be fattened, disinfected, and processed as quickly and cheaply as possible (Arora 2013). Because of this demand, large numbers of animals are being raised in extreme confinement. They are regarded as commodities to be exploited for profit, not humane animals, able to feel pain and suffering, and possessing a soul. Factory farmed animals are bred to grow unnaturally fast and large for the purpose of maximizing meat, egg, and milk production for the food industry. Their bodies cannot support this growth, which results in debilitating and painful conditions and deformities (Farmsanctuary, 2013). Many in society are now getting their voices heard as they ask the question, â€Å"Isn’t there a better way to produce food?† If the practice of mass meat holocaust is allowed to continue at these Factory farms, there are several aspects of society that will continue to degrade. The significant contribution to diseases and natural resource depletion that taints the water, soil, and air of the external environment will perpetuate. These contaminants will continue to finds it’s way into human bodies as chemical pollutants (antibiotics, pharmaceuticals in the meat and our drinking water) and greatly affect other systems with consequences like birth defects and reduced life expectancy. And there is tradition. There natural passing down of tradition from generation to generation will be lost. All the first-hand knowledge and experience in the farming industry will silently be erased due to the limited raising, handling, basic interaction of livestock and farm animals in the modernity of the factory industry. Generations of farmers will grow up without the first-hand experience and knowledge of farming and the art will inevitably be lost. Several proactive groups and other agencies in government continue to advocate the reduction of inhumane and unhealthy practices in the factory farming industry at a vigorous rate. Yet consumers continue to partake, invest, and expand the factory farming industry. How is it possible that even after the education of the public on how animals are treated, most of us them still decide to continue the patronization of factory-farmed meat? An article in editorial today gave one answer when it stated, â€Å"We might conclude that the price we make animals pay, and the price we pay in sacrificing part of our humanity, are worth the benefits (para. 6).† Could this be true? Society is willfully to turn a blind eye to the cruelty because of the lust for meat? This raises another question, when and where does it end? How far is society will to go, and how much are they willing to sacrifice to receive fast, cheap meat? What will it take to rekindle their capacity for love and stop the abused process of obliteration? There are no easy answers to the myriad of questions. Factory farms continue to dominate U.S. food production, employing practices that severely abuse animals, putting a tremendous amount of strain on natural resources, and threatening the health of the nation with disease. However, there is one thought that has become accepted course of action amongst advocates. Consumers must eliminate or reduce the consumption of non-organic and inhumanely-raised beef, pork, chicken, meat, eggs, and dairy products, as well as farmed fish. Force Factory farmers and the meat industry to rethink their methods of production so that they, along with consumers, do not become the associate authors of a diseased, unsympathetic, cruel, and dying society. Mahatma Gandhi said it best, â€Å"The greatness of a nation and its moral progress can be judged by the way its animals are treated. Does this nation consider itself great? References ARORA, N. (2013). On Eating Animals. Humanist, 73(4), 26-31. Editorial Today. (2008). Hobbies and Interests. Factory Farming Pros and Cons. Retrieved from: http://www.streetdirectory.com/etoday/factory-farming-pros-and-cons-awwlc.html Farmsanctuary. (2013). Farming. Retrieved from: http://www.farmsanctuary.org/learn/ factoryfarming/ Long, C. (2000, Nov). Factory farming is fouling our food. Organic Gardening, 47, 12. Retrieved from http://search.proquest.com/docview/203726517?accountid=32521 OBrien, T., Adock, M., Rifkin, J., Pickard, B. M. (2001, 06). Factory farming and human health. The Ecologist, , 30-34. Retrieved from

Wal Marts Global Expansion Plan Management Essay

Wal Marts Global Expansion Plan Management Essay EXECUTIVE SUMMARY The purpose of this assignment is to evaluate opportunities and threats for Wal-Mart for expanding globally. For global expansion plan, Wal-Mart must have to adapt to the rapid technological changes world-wide. These types of expansions also posses some challenges to the business which Wal-Mart have to find the solution for. This report also gives some recommendations to Wal-Mart for successfully expanding globally facing the challenges of the new markets. Wal-Mart is one of the leading retailers of United States and is based on the vision of Sam-Walton. The company has very successfully served its community during the period of its existence. In this report, we have identified three main threats which Wal-Mart will face if it goes for global expansion. One of the most important threats is the supply chain management of Wal-Mart. This supply chain management process is currently doing very well at home, i.e. in the home country. Secondly, the understanding of culture of the country in which the company is operating is very necessary because producing quality products is not enough in international markets. A company must have to consider the culture of that particular community in which it is providing products or services. Thirdly, the pricing strategy of Wal-Mart can also pose a threat to the company if it goes global because in home country might fail in case of host country. In order to become a total success, Wal-Mart will have to adopt differentiation strategy and this differentiation will not only be made in product preferences but also in the channels of distribution. In case of Wal-Mart, strategy of transition will help the company to focus on local responsiveness and world-wide efficiency. STRUCTURE OF THE ASSIGNMENT This assignment is segregated into four major parts. First part is the introduction, in which we have detailed the purpose of the assignment together with some highlights on the current situation of the company. Additionally, we have also shed light on the purpose of going global for Wal-Mart. In the second section, we have identified some key threats and opportunities for Wal-Mart in expanding globally. Third section consists of an analysis of the current strategy. Last, but not the least, section provides some recommendations for Wal-Mart to expand globally. INTRODUCTION Wal-Mart can be said as one of the founders of global expansion. It has set an example for local retailers to expand globally. It is Wal-Mart who is currently operating in many countries and has proved that borders are not boundaries for businesses. (Keegan 2007 102) The origin of Wal-Mart goes back to 1962 when Sam Walton began a retail shop operating on a premise that customer wants low-priced products with high quality. Initially, the quality of this business products was not that high, but low price led it to sell more. It was Sam Walton and his experience that Wal-Mart was able to find out how to differentiate the product. Wal-Mart was one of the highest sales retailers in year 2007 with sales going high above $300bn. This was a turning point for the than retailers for whom, Wal-Mart had set a benchmark. Sam Walton believed that it is the mission of the company which is making it fly-high. It is the vision of the founder that Wal-Mart has retail outlets, franchises, production facilities, etc. all over the world. (Jaffee 2005 2) In 1991, Sam Walton passed away. But since this business was created on the basis of mission and values, therefore, the business is still a success. Here, one can think that what was the need for Wal-Mart to expand globally. Expansion into global market requires a different set of strategies, tactics, planning and training. These all cannot be duplicated with the local ones. Most of the companies are directing their expansion towards third world countries especially China due to decreased labor costs, friendly tax structure and raw material costs, etc. Supply chain management was one of the cornerstones of the Wal-Mart success. Wal-Mart gained market share due to its strong supply chain management and well-trained employees. These employees are called Associates. Additionally, a mixture of strong branding and low-price with high quality products adds up to the success of Wal-Mart as a market leader. With all these strengths and plusses, Wal-Mart is still facing problems in global expansion due to very bad political and economic conditions added with instability all over the world, especially in markets where Wal-Mart is currently serving. Also, the company is facing intense competition from the local competitors as well. There was a strong dependence on ethno-centrism approach by Wal-Mart. But this perception of dependence on ethno-centrism approach was suddenly changed after the expansion experiences of the company in Korea, Japan, Germany, China, etc. Wal-Mart was producing standardized products all over the world where it operates. These experiences make it very clear that global strategy should be changes as standardized products are unable to satisfy the needs of consumers all around the globe. While identifying strategy for Wal-Mart expansion, we discovered that United States governments subsidies play a vital role in the success of retail businesses. These subsidies help the company to make foreign ventures overseas. This is generally true in case of stable financial markets. But in todays instable market, it is not necessary that Wal-Mart will become a success by following this strategy. But there is still a hope for Wal-Mart that with the increase in world population, the potential market of Wal-Mart will increase but this will require Wal-Mart to integrate latest technological advancements in its delivery process. In this report, we are arguing that Wal-Mart should adopt the strategy of making joint ventures with local players (leaders). This will definitely make Wal-Mart a success as it is one of the leading brand names and possess well-reputed supply chain management throughout the world. With the death of Sam Walton, the doors of opportunities for Wal-Mart were restricted in United States. This was not the main reason. The primary reason was that the market of US was saturated for Wal-Mart which forces Wal-Mart to expand its operations to global markets. (Das 2008 19-33) OPPORTUNITIES THREATS Threats Expanding globally is not an easy task. It seems that expansion to international market is not difficult for a retailer like Wal-Mart. But this not the true case. There are certain threats for markets for expanding to international market. There are discussed below: Supply Chain Management It is a fact that Wal-Mart is considered to be the pioneers of implementation of systems and processes. In fact, when it comes to information systems, Wal-Mart can be called as the founders. It is Wal-Mart, who possesses a very strong and reliable information system from production to delivery. The distribution network of Wal-Mart is said to be the most effective and efficient in the world. It was in 1997 when Wal-Mart realized that the existing supply chain management is not enough to fulfill the needs of Korean market. The existing supply chain was more than sufficient for the local market, but it proved to be a failure in the host market. One of the major reasons for this gap was that in Korea, there was no existence of any compatible supply chain infrastructure which can provide support to the supply chain integration technology of Wal-Mart. Additionally, the Koraen distribution channel was a mismatch to high-tech and system supported supply chain strategies of Wal-Mart. A soluti on to this problem was for Wal-Mart to create some relations with supply-chain partners, but this process was too slow due to lazy market attributes and non-technical mindsets. (Sandelands 2004 5-14) National Cultures and Sub-Cultures Another key issue for Wal-Mart in global expansion was the difference of cultures. Management of Wal-Mart believed that standardized products will meet their targets all over the world. They forget that different people belong to different cultures and have different cultural needs. An example of such attribute is that Wal-Mart insisted its sales representatives not to pass a smile during sales. Many of the shoppers complained that it seems that the sales representatives are flirting with customers by passing a smile. Similar case occurred in China. Chinese customers wanted fresh food which is harvested in front of the customers. Or at least the animal should be killed spontaneously. There was a high resistance for this demand by Wal-Mart but later the company recognized this as a cultural need and implemented the same in China. (Malnight 2005 119-141) Global Pricing and Discounting Strategy People want discounts. Different cultures have different pricing strategies. The global expansion in China, Germany and Britain posed a pricing threat to Wal-Mart. In these markets, the local retailers have very well established pricing strategies which creates a best match between the pricing patterns and the demands and habits of the respective local customers. Breaking the ice in these markets and setting competitive prices is one of the most challenging tasks for Wal-Mart. (Terptsra and Sarathy 2004 88) Opportunities Wal-Mart has an opportunity to create alliances with the local retailers or other entities in order to cater the global market more effectively and effectively. Global expansion will create an opportunity for Wal-Mart to introduce outlets at various global locations. This will help Wal-Mart to enlarge its market share by expanding to a number of consumer markets in Asia and all over the world. Expansion to global markets will provide an opportunity to Wal-Mart for reducing costs of production. The new markets will also give Wal-Mart an opportunity to benefits from various tax structures which are business-friendly. Also the company can benefit from low cost of labor and raw materials in different parts of the world. (Philip and Doole 2004 332) ANALYSIS The strategy currently followed by Wal-Mart is termed as everyday low prices strategy. This strategy is very profitable in United States. But if we talk about Korea and Japan, this strategy is totally a failure. The reason for this everyday low price strategy failure is that consumers in Korea and Japan are prestige conscious. They feel good buying expensive products but with highest quality. (Paliwoda 2008 192) The market saturation of United States and ethnocentric predisposition of Wal-Mart made a gateway for global expansion. In global strategy, companies generally standardize their products which results in ignorance of the needs of local customers. This really is a big flaw and Wal-Mart should address this by creating a separate local strategy for US. (Bradley 2007 69) The main problem in global expansion for Wal-Mart was integrating the cultural needs of the customers. This was faced by Wal-Mart in Japan and Korea. Wal-Mart was unable to create culturally acceptable stores in both locations. (Axtell 2009 45-49) Additionally, Wal-Mart faced some distribution channel problems in these locations as well. In case of Japan, customers want highest quality even if they are bound to pay maximum price. This trend of pricing made Wal-Mart a failure in Japan as Wal-Mart was focusing on low price strategy. (Dixie 2008 72) RECOMMENDATIONS Supply Chain Management Formation of Joint Ventures (JV) with Local Retailers Joint ventures are a major source of entering in a new market. Wal-Mart should create joint ventures in major locations where profitability has been forecasted. For joint ventures, foreign entities require brand name and repute which Wal-Mart already has. For example, if Wal-Mart choose to expand to Brazil, it would be mandatory for Wal-Mart to create local presence. This can be in the form of joint ventures or partnerships. This is a governmental requirement which has to be abide by. This will help Wal-Mart to share the risk of doing business in a new location as the partner or joint venture firm will be there to help Wal-Mart cater this. This is also very true for Asian and Arab countries. (Mkandawire 2006 129 -132) Divide Products into High-End and Low-End Categories Product division into high end and low end categories can prove to be a very significant strategy for Wal-Mart. As discussed earlier, Japanese want highest quality products and they are willing to pay higher prices. Categorizing products into high end and low end categories will definitely provide support for these types of markets. Additionally, the food products in local markets might vary which requires Wal-Mart to maintain a wide portfolio of food products. In order to meet these needs, Wal-Mart should have enough knowledge about local tastes and preferences.    (Cain 2005 58) Differentiation against Others that Offer Low-Price Store-Brand Products Wal-Mart should adopt the strategy of making some differentiation between the stores that are in urban areas with that of their counterparts in the suburbs. This should be done to cater the demands of the individual customers as the customers in urban areas are very different from those in suburbs; their demands, shopping habits, preferences, etc. Additionally, it is a fact that local retailers have a very strong grip over the market. So, in order to expand in an international market, Wal-Mart should focus on the needs of customers according to their respective areas. Wal-Mart should adopt local norms, strong distribution channels and information system integration in order to expand internationally. (Helmberger and Patson 2009 102) National Cultures and Sub-Cultures Cultural Awareness Cultures and behaviors play a very significant role in development of habits and preferences of the customers. Wal-Mart should consider the cultural preferences of individual markets internationally so as to have a grip on market instantly. For example, in Japanese culture, low price means that the quality is also low and it is very insulting for Japanese customers to opt for a low quality product. On the other hand, in third world countries, people are always looking for low price and high quality. So, Wal-Marts strategy of low prices can be a success in third world countries like Pakistan, India, etc. while the same strategy would be a failure in case of Japan or Korea. So, Wal-Mart should frame its strategy according to the local culture of individual markets. Introducing a standardized strategy all over the world will be a failure for Wal-Mart.         (Dixie 2008 72) Make Public Relations a Core Competency Core competencies are those strengths on which the company can rely in its hard times as well. In order to succeed internationally, Wal-Mart should work on making public relations its core competency. Also it is very important for Wal-Mart to contribute something to the society or community in which it is operating and expanding. This will definitely create a very positive image of Wal-Mart on the host community/country.   (Mkandawire 2006 129 -132) Global Pricing and Discounting Strategy One price fits all doesnt suits while the company is expanding internationally. Wal-Mart should find out different pricing and discount packages which match the demands, preferences and purchasing power of the individual customers in the host country. Different cultures have different pricing preferences. Wal-Mart should design its pricing and discount policy according to the preferences and acceptance of local customers. This will definitely help Wal-Mart to successfully expand in international markets. (Cain 2005 58) CONCLUSION In conclusion, we can say that Wal-Mart should adopt different strategies for different markets. It would not be wrong to say that One Strategy Doesnt Fits All. This requires Wal-Mart to identify and analyze different markets having opportunities for it. In case of Japan, Wal-Mart will have to change its strategy but in case of third world countries, the same strategy of Always Low Price can reap the fruits of success for Wal-Mart. These are some recommendations which Wal-Mart should adopt to remain one of the largest retailers of the world.

La Cultura y la Mercancía :: Spanish Essays

La Cultura y la Mercancà ­a RESUMEN: Adorno and Horkheimer adopted the notion of the fetishism of commodities for the analysis of art and culture. Material, physical goods are not identical with symbolic ones. In spite of being predominant, the culture industry cannot be taken as the prototype for all analyses of culture. One cannot reduce all cultural products in the market economy to market products. The plurality of artistic and cultural practices found in countries such as Brazil calls into question the Frankfurtian framework. 1. El anà ¡lisis de la mercancà ­a y su fetiche, hecho por Karl Marx en El capital, es una abstraccià ³n de las relaciones de los hombres, que es una relacià ³n entre cosas. El anà ¡lisis de Marx es oriundo de la economà ­a polà ­tica, pero, no obstante, alcanza el dominio de la filosofà ­a. La mercancà ­a (y su fetiche) es una especie de "mà ³nada" del capitalismo.  ¿ De donde viene esa dimensià ³n metafà ­sica que domina el trabajo de los hombres y sus productos? - pregunta Marx. La mercancà ­a no es una mera cosa: no es aquello que aparenta ser. La adherencia de valores externos hace de ella la portadora de "sutileza metafà ­sica y maà ±as teolà ³gicas". (Marx, 1983: p.70) Ese procedimiento no es propio del valor de uso, en la destinacià ³n de los productos para la satisfaccià ³n de la necesidad de los hombres. Esa adherencia es propia de la forma mercancà ­a misma, en el momento en que el trabajo humano (que es alienado) es dado a la sociedad como mercancà ­a, en el valor de cambio. El fetiche de la mercancà ­a es la transformacià ³n del producto social en una cosa metafà ­sica. La mercancà ­a es resultado de las relaciones objetivas de produccià ³n y, en la economà ­a capitalista, alcanza el estatuto de mediacià ³n entre los productores: ella refracta la relacià ³n social de los hombres como una relacià ³n de objetos, o mejor, como una relacià ³n objetiva entre cosas. La forma mercancà ­a es la sà ­ntesis de la relacià ³n social que nace con el trabajo. (Marx, 1983: p.71) La mercancà ­a sà ³lo alcanza el fetiche gracias a la forma como es producida, o sea, en el trabajo alienado. La racionalidad del proceso de produccià ³n provoca la fragmentacià ³n y el trabajador es sà ³lo una parte de esa maquinarà ­a, un objeto como otro cualquiera. Una vez producida y dada a la sociedad, la mercancà ­a retiene una unidad de significacià ³n que no se encuentra mà ¡s en el hombre o en la relacià ³n de la produccià ³n.

Industrial Robots and Manufacturing Automation :: essays research papers

Since early 2003 the Electrical Inspectorate has been working to raise public awareness of Residual Current Devices (RCDs), with the aim of eventually enforcing the use of these devices as recommended by the standard adopted by the St. Lucia Bureau of Standards for wiring of buildings SLNS/BS 7671: 2001- Requirements for Electrical Installations  ¡V IEE Wiring Regulations  ¡V Sixteenth Edition. These Regulations though only recently adopted by the Bureau of Standards is the Regulations referred to by the St. Lucia Electricity regulations of 1973 as the standard of wiring of buildings. For a very long time the cost of these devices had proven prohibitive for the enforcement of the requirement. However, it is now believed that safety concerns as it relates to electrical hazards such as fire and electrocution far outweigh the cost of these devices What is an RCD? An RCD is an electrical safety device specially designed to save life from Electrocution by immediately switching the electricity off when electricity  ¡Ã‚ §Leaking  ¡Ã‚ ¨ to earth is detected at a level that maybe harmful to a person using electrical equipment. How Electricity Kills Electrocution occurs when a small, specific amount of electrical current flows through the heart for 1 to 3 seconds. 0.006-0.2 Amps (i.e. 6-200 milliamps) of current flowing through the heart disrupts the normal coordination of heart muscles. These muscles lose their vital rhythm and begin a process known as ventricular fibrillation. Death soon follows. 0.25 Amps/250mA is equal to the current flowing through a 60W Bulb. What is ventricular fibrillation? The heart beats when electrical signals move through it. Ventricular fibrillation is a condition in which the heart's electrical activity becomes disordered. When this happens, the heart's lower (pumping) chambers contract in a rapid, unsynchronized way. (The ventricles "flutter" rather than beat.) The heart pumps little or no blood therefore the probability of death is high. What is the advantage of RCDs over Breakers and Fuses? Fuses or over current circuit breakers protect wires from damage not human beings and lifestock. On the other hand RCD with a maximum tripping current of 30mA provide protection from electrical shock. Circuit breakers and fuses provide equipment and installation protection and operate only in response to an electrical overload or short circuit. Hence these devices cannot detect earth fault currents below their operating current. If they are the only means of protection, it is possible for sufficient earth fault current to flow undetected to constitute an electrical hazard (fire and electrocution).

Battle of the Woods: Nollywood Versus Hollywood

The Battle of the Woods: Hollywood and Nollywood Cinema of the United States has played an undeniable role in the transmission and interpretation of many values that we hold today. We perceive real life situations based on what Hollywood has taught us. Some ninety years after the first huge success of American cinema, â€Å"The Great Train robbery† was released, we were introduced to a new brand of films. The cult classic â€Å"Living in Bondage† was distributed. This low- budget film produced in Onitsha, Nigeria set the scene for what would become an explosion. So impressed were the filmmakers and actors by their work, they coined the term Nollywood- the Nigerian Hollywood. The different environments and practices have resulted in obvious differences and a few similarities between Hollywood and Nollywood. The most noticeable characteristic of motion pictures produced in North America is their potential cost. In Hollywood today, a blockbuster that grosses $70 million could be considered a flop. Most major movies have production expenses that routinely top the $100 million mark. According to the Variety box office revenue chart, the total revenue for the U. S. box office in 2006 was $9. 49 billion. Spiderman 3 cost over $ 250 million to produce, and Titanic earned a remarkable $1,848,813,795 worldwide. With these huge costs, the number of Hollywood movies produced yearly is relatively low. On the average, 603 movies are released every year. In contrast, the average Nollywood film costs between N2,040,000 and N2,760,000 ( $17,000- $23,000) to produce. Most Nollywood movies are produced in rented-out hotels, homes, offices and not complex studios. With this, filmmakers have lower start-up and maintenance costs. Usofia in London cost a modest N 2. million to produce and distribute. These relatively low costs act as an incentive for many to produce movies. According to Hala Gorani and Jeff Koinange, the Nollywood industry churns out approximately 200 videos for the home video market every month. Furthermore, differences exist in the marketing and distribution of films in the two industries. Hollywood movies employ creative and bold methods to market their movies. A good deal of promotion and advertising is targeted to getting people into theatres. Media blitzes are launched to tout the movies weeks before its release. Posters on buses, billboards, designed T-shirts, websites are used to promote Hollywood films. These films are then distributed to a diverse audience. Unless they are extremely unsuccessful, Hollywood movies are always first shown in cinemas across the world, before they are released on DVD. Nollywood films, on the other hand, do not put in a lot of money and effort on the marketing of their films. Other than the movie posters which are usually seen at the selling point of the films, not much advertising is employed. As all Nollywood films go straight to DVD and VCD discs, the industry thrives on direct-to-video marketing. As many as thirty new titles are delivered to Nigerian stores and market stalls every week. Producers rely on the fact that with this outpour of releases, their movies would most certainly be picked up among the crowd; hence, employing further marketing practices is unnecessary. Currently, the available cinemas in Nigeria do not exhibit any Nollywood movies. The costs, methods of distribution, and themes of Hollywood and Nollywood films reflect strongly their target audiences; how the target audience affects the production of a film and how the production of a movie is designed to capture a specific target audience. Hollywood movies are designed to capture a specific audience. Critics have proposed that they use beautiful actresses and hunky actors to capture that audience – the teenage population of the entire world. Hip, youthful plots drive the teenagers- the ones with the willingness and ability to spend money for entertainment purposes- to the cinemas. Even the movies with more elements of drama, and less action are still made to appeal to these teenagers. Halle Berry was able to win an Academy Award as well as completely amaze millions of boys who had just hit puberty for her racy role in Monster’s Ball. The lack of detail that is characteristic of a Nollywood film from its conception to the time it is released on video is a cause to the effect that the target audience of the movies is generally the lower class and educated Nigerians. This stagnant market would seem to be what Nigerian movie producers want, as it is much easier to please this kind of consumers than a 16 year old geek that knows the meaning of CGI. Famous Nigerian filmmaker Chico Ejiro boasts that he can make a movie in three days. All he has to do is make a movie with the same plot as thousands before it albeit with different actors, put a title on it, and distribute it. Nigerians will always buy it. His target audience therefore does not influence his movies because they are always there; they will always buy and this gives him no incentive for creativity. However, with all the differences between the two industries, similarities do exist. Just like Hollywood, the primary purpose of Nollywood films is to entertain viewers. In their quest to entertain, the two industries may employ different procedures, but Hollywood and Nollywood filmmakers both share the burning desire to refresh the minds of audiences. The two industries can both be credited for producing many untouchable stars from mere mortals. Marilyn Monroe will be worshipped till the end of time, and Richard Mofe Damijo would forever be the ultimate sex icon in the minds of all Nigerian women above 18. King Joe Okechukwu would always be the pastor who speaks in tongues, and John Wayne is our idol in a cowboy hat that we will tell our children about.

Sequential Analysis of Airline Industry in Nigeria

Many wonder about the influence of product /service contents or features on business function. Why do people prefer certain airlines and not others? Some insist on KLM, while others prefer emirates  . Some choose virgin atlantic airways, while some others go for british airways. Yet many people contend that there are no significant differences among well – known airlines. The passengers’ choice may be influenced by the quality of services offered or the attractive price package, or value for money programme. Frequency, the ticket price, in-flight services, punctuality, time schedule, seat comfort and other characteristics combine to project an image to the prospective passenger. Consequently, these features are input element in a marketing programme. The aim of this study is to investigate the factors influencing choice and the extent to which customers are likely to exhibit loyalty in the face of severe price competition. This study explores the change in airline passengers’ preferences in situations where service quality improves. This study is informed by the influx of foreign airlines into Nigeria and the attendant issue of how a prospective buyer takes a decision on which airline to fly. This investigation is conceived with the objective of measuring the effect on airlines the decision variable per passenger’s preferences. The aim is to ascertain how the effect of factors influencing the choice of airline significantly improves the marketing strategies employed by these airlines. This research problem is undertaken by utilizing an approach which involves a literature review to identify key construct and a survey. The information gathered are then used in the development of a questionnaire. The key issues influencing the choice of airline are identified. In other to test the hypothesis, that ‘value for money’ acts a s key decision variable, a survey of customers is conducted using a convenient sample of respondents who have been responsible for purchasing airline tickets for themselves to undertake international travel in the prior twelve months. Respondents rate the importance of a variety of issues relating to airlines choice. A factor analysis of these items is then carried out using a varimax rotation. Under the advance exploratory analysis, a multivariate analysis of variance is therefore undertaken to analyze the impact of some of these determining factors on likelihood to fly on an airline. The analysis shows that the two top factors affecting passengers’ choice of airline are â€Å"schedule of the time† and â€Å"safety†. The actor of seat comfort is ranked fourth by the total number of passengers. The analysis of pasenger’s satisfaction tells us the quality of airline services that passengers actually received. The result shows that â€Å"seat comfort† is ranked far behind the other eight factors, indicating that the service quality that passengers received is below average. Under the choice model, the sign of price is negative implying that the passengers prefer the airline with lower ticket to that with the higher ticket fare which is identical with normal expectation. The sign of seat type is positive which indicate passengers’ actually view seat comfort as an important factor in their choice decision. The above findings show that this market segment currently lacks loyalty and is driven solely by price related features. It may therefore be necessary for airlines to undertake further investigation that allows them to develop strategies and packages that particularly target the need of this group.

Advanced Accounting

AcceptedAccountingPrinciples1. Accounting standard-setting environments 2. Financial instruments and income tax allocation 3. Introduction to intercorporate investments 4. Consolidation subsequent to acquisition 5. Intercompany transactions 6. Issues in ownership interests and joint ventures 7. Foreign activities 8. Translation and consolidation of foreign subsidiaries 9. Financial reporting in the not-for-profit and public sectors 10. Fund accounting 11. Accounting standard-setting environments 12. Financial instruments and income tax allocation 13. Introduction to intercorporate investments 14. Consolidation subsequent to acquisition 5. Intercompany transactions 16. Issues in ownership interests and joint ventures 17. Foreign activities 18. Translation and consolidation of foreign subsidiaries 19. Financial reporting in the not-for-profit and public sectors 20. Fund accounting 21. Accounting standard-setting environments 22. Financial instruments and income tax allocation 23. Intro duction to intercorporate investments 24. Consolidation subsequent to acquisition 25. Intercompany transactions 26. Issues in ownership interests and joint ventures 27. Foreign activities 28. Translation and consolidation of foreign subsidiaries 29.Financial reporting in the not-for-profit and public sectors 30. Fund accounting 31. Accounting standard-setting environments 32. Financial instruments and income tax allocation 33. Introduction to intercorporate investments 34. Consolidation subsequent to acquisition 35. Intercompany transactions 36. Issues in ownership interests and joint ventures 37. Foreign activities 38. Translation and consolidation of foreign subsidiaries 39. Financial reporting in the not-for-profit and public sectors 40. Fund accounting 41. Accounting standard-setting environments 42. Financial instruments and income tax allocation 3. Introduction to intercorporate investments 44. Consolidation subsequent to acquisition 45. Intercompany transactions 46. Issues in ownership interests and joint ventures 47. Foreign activities 48. Translation and consolidation of foreign subsidiaries 49. Financial reporting in the not-for-profit and public sectors 50. Fund accounting 51. Accounting standard-setting environments 52. Financial instruments and income tax allocation 53. Introduction to intercorporate investments 54. Consolidation subsequent to acquisition 55. Intercompany transactions 56. Issues in ownership interests and joint ventures 7. Foreign activities 58. Translation and consolidation of foreign subsidiaries 59. Financial reporting in the not-for-profit and public sectors 60. Fund accounting 61. Accounting standard-setting environments 62. Financial instruments and income tax allocation 63. Introduction to intercorporate investments 64. Consolidation subsequent to acquisition 65. Intercompany transactions 66. Issues in ownership interests and joint ventures 67. Foreign activities 68. Translation and consolidation of foreign subsidiaries 69. Financial reporting in the not-for-profit and public sectors 70. Fund accounting 71.Accounting standard-setting environments 72. Financial instruments and income tax allocation 73. Introduction to intercorporate investments 74. Consolidation subsequent to acquisition 75. Intercompany transactions 76. Issues in ownership interests and joint ventures 77. Foreign activities 78. Translation and consolidation of foreign subsidiaries 79. Financial reporting in the not-for-profit and public sectors 80. Fund accounting 81. Accounting standard-setting environments 82. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 84. Consolidation subsequent to acquisition 5. Intercompany transactions 86. Issues in ownership interests and joint ventures 87. Foreign activities 88. Translation and consolidation of foreign subsidiaries 89. Financial reporting in the not-for-profit and public sectors 90. Fund accounting 91. Accounting standard-setting environment s 92. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 94. Consolidation subsequent to acquisition 95. Intercompany transactions 96. Issues in ownership interests and joint ventures 97. Foreign activities 98. Translation and consolidation of foreign subsidiaries 99.Financial reporting in the not-for-profit and public sectors 100. Fund accounting 101. Accounting standard-setting environments 102. Financial instruments and income tax allocation 103. Introduction to intercorporate investments 104. Consolidation subsequent to acquisition 105. Intercompany transactions 106. Issues in ownership interests and joint ventures 107. Foreign activities 108. Translation and consolidation of foreign subsidiaries 109. Financial reporting in the not-for-profit and public sectors 110. Fund accounting 111. Accounting standard-setting environments 112. Financial instruments and income tax allocation 13. Introduction to intercorporate investments 114. Conso lidation subsequent to acquisition 115. Intercompany transactions 116. Issues in ownership interests and joint ventures 117. Foreign activities 118. Translation and consolidation of foreign subsidiaries 119. Financial reporting in the not-for-profit and public sectors 120. Fund accounting 121. Accounting standard-setting environments 122. Financial instruments and income tax allocation 123. Introduction to intercorporate investments 124. Consolidation subsequent to acquisition 125. Intercompany transactions 126. Issues in ownership interests and joint ventures 27. Foreign activities 128. Translation and consolidation of foreign subsidiaries 129. Financial reporting in the not-for-profit and public sectors 130. Fund accounting 131. Accounting standard-setting environments 132. Financial instruments and income tax allocation 133. Introduction to intercorporate investments 134. Consolidation subsequent to acquisition 135. Intercompany transactions 136. Issues in ownership interests and joint ventures 137. Foreign activities 138. Translation and consolidation of foreign subsidiaries 139. Financial reporting in the not-for-profit and public sectors 140. Fund accounting 141.Accounting standard-setting environments 142. Financial instruments and income tax allocation 143. Introduction to intercorporate investments 144. Consolidation subsequent to acquisition 145. Intercompany transactions 146. Issues in ownership interests and joint ventures 147. Foreign activities 148. Translation and consolidation of foreign subsidiaries 149. Financial reporting in the not-for-profit and public sectors 150. Fund accounting 151. Accounting standard-setting environments 152. Financial instruments and income tax allocation 153. Introduction to intercorporate investments 154. Consolidation subsequent to acquisition 55. Intercompany transactions 156. Issues in ownership interests and joint ventures 157. Foreign activities 158. Translation and consolidation of foreign subsidiaries 159. F inancial reporting in the not-for-profit and public sectors 160. Fund accounting 161. Accounting standard-setting environments 162. Financial instruments and income tax allocation 163. Introduction to intercorporate investments 164. Consolidation subsequent to acquisition 165. Intercompany transactions 166. Issues in ownership interests and joint ventures 167. Foreign activities 168. Translation and consolidation of foreign subsidiaries 169.Financial reporting in the not-for-profit and public sectors 170. Fund accounting 171. Accounting standard-setting environments 172. Financial instruments and income tax allocation 173. Introduction to intercorporate investments 174. Consolidation subsequent to acquisition 175. Intercompany transactions 176. Issues in ownership interests and joint ventures 177. Foreign activities 178. Translation and consolidation of foreign subsidiaries 179. Financial reporting in the not-for-profit and public sectors 180. Fund accounting 181. Accounting standar d-setting environments 182. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 184. Consolidation subsequent to acquisition 185. Intercompany transactions 186. Issues in ownership interests and joint ventures 187. Foreign activities 188. Translation and consolidation of foreign subsidiaries 189. Financial reporting in the not-for-profit and public sectors 190. Fund accounting 191. Accounting standard-setting environments 192. Financial instruments and income tax allocation 193. Introduction to intercorporate investments 194. Consolidation subsequent to acquisition 195. Intercompany transactions 196. Issues in ownership interests and joint ventures 97. Foreign activities 198. Translation and consolidation of foreign subsidiaries 199. Financial reporting in the not-for-profit and public sectors 200. Fund accounting 201. Accounting standard-setting environments 202. Financial instruments and income tax allocation 203. Introduction to intercor porate investments 204. Consolidation subsequent to acquisition 205. Intercompany transactions 206. Issues in ownership interests and joint ventures 207. Foreign activities 208. Translation and consolidation of foreign subsidiaries 209. Financial reporting in the not-for-profit and public sectors 210. Fund accounting 211.Accounting standard-setting environments 212. Financial instruments and income tax allocation 213. Introduction to intercorporate investments 214. Consolidation subsequent to acquisition 215. Intercompany transactions 216. Issues in ownership interests and joint ventures 217. Foreign activities 218. Translation and consolidation of foreign subsidiaries 219. Financial reporting in the not-for-profit and public sectors 220. Fund accounting 221. Accounting standard-setting environments 222. Financial instruments and income tax allocation 223. Introduction to intercorporate investments 224. Consolidation subsequent to acquisition 25. Intercompany transactions 226. Issue s in ownership interests and joint ventures 227. Foreign activities 228. Translation and consolidation of foreign subsidiaries 229. Financial reporting in the not-for-profit and public sectors 230. Fund accounting 231. Accounting standard-setting environments 232. Financial instruments and income tax allocation 233. Introduction to intercorporate investments 234. Consolidation subsequent to acquisition 235. Intercompany transactions 236. Issues in ownership interests and joint ventures 237. Foreign activities 238. Translation and consolidation of foreign subsidiaries 239.Financial reporting in the not-for-profit and public sectors 240. Fund accounting 241. Accounting standard-setting environments 242. Financial instruments and income tax allocation 243. Introduction to intercorporate investments 244. Consolidation subsequent to acquisition 245. Intercompany transactions 246. Issues in ownership interests and joint ventures 247. Foreign activities 248. Translation and consolidation o f foreign subsidiaries 249. Financial reporting in the not-for-profit and public sectors 250. Fund accounting 251. Accounting standard-setting environments 252. Financial instruments and income tax allocation 53. Introduction to intercorporate investments 254. Consolidation subsequent to acquisition 255. Intercompany transactions 256. Issues in ownership interests and joint ventures 257. Foreign activities 258. Translation and consolidation of foreign subsidiaries 259. Financial reporting in the not-for-profit and public sectors 260. Fund accounting 261. Accounting standard-setting environments 262. Financial instruments and income tax allocation 263. Introduction to intercorporate investments 264. Consolidation subsequent to acquisition 265. Intercompany transactions 266. Issues in ownership interests and joint ventures 67. Foreign activities 268. Translation and consolidation of foreign subsidiaries 269. Financial reporting in the not-for-profit and public sectors 270. Fund accoun ting 271. Accounting standard-setting environments 272. Financial instruments and income tax allocation 273. Introduction to intercorporate investments 274. Consolidation subsequent to acquisition 275. Intercompany transactions 276. Issues in ownership interests and joint ventures 277. Foreign activities 278. Translation and consolidation of foreign subsidiaries 279. Financial reporting in the not-for-profit and public sectors 280. Fund accounting 281.Accounting standard-setting environments 282. Financial instruments and income tax allocation 283. Introduction to intercorporate investments 284. Consolidation subsequent to acquisition 285. Intercompany transactions 286. Issues in ownership interests and joint ventures 287. Foreign activities 288. Translation and consolidation of foreign subsidiaries 289. Financial reporting in the not-for-profit and public sectors 290. Fund accounting 291. Accounting standard-setting environments 292. Financial instruments and income tax allocation 293. Introduction to intercorporate investments 294. Consolidation subsequent to acquisition 95. Intercompany transactions 296. Issues in ownership interests and joint ventures 297. Foreign activities 298. Translation and consolidation of foreign subsidiaries 299. Financial reporting in the not-for-profit and public sectors 300. Fund accounting 301. Accounting standard-setting environments 302. Financial instruments and income tax allocation 303. Introduction to intercorporate investments 304. Consolidation subsequent to acquisition 305. Intercompany transactions 306. Issues in ownership interests and joint ventures 307. Foreign activities 308. Translation and consolidation of foreign subsidiaries 309.Financial reporting in the not-for-profit and public sectors 310. Fund accounting 311. Accounting standard-setting environments 312. Financial instruments and income tax allocation 313. Introduction to intercorporate investments 314. Consolidation subsequent to acquisition 315. Interco mpany transactions 316. Issues in ownership interests and joint ventures 317. Foreign activities 318. Translation and consolidation of foreign subsidiaries 319. Financial reporting in the not-for-profit and public sectors 320. Fund accounting 321. Accounting standard-setting environments 322. Financial instruments and income tax allocation 23. Introduction to intercorporate investments 324. Consolidation subsequent to acquisition 325. Intercompany transactions 326. Issues in ownership interests and joint ventures 327. Foreign activities 328. Translation and consolidation of foreign subsidiaries 329. Financial reporting in the not-for-profit and public sectors 330. Fund accounting 331. Accounting standard-setting environments 332. Financial instruments and income tax allocation 333. Introduction to intercorporate investments 334. Consolidation subsequent to acquisition 335. Intercompany transactions 336. Issues in ownership interests and joint ventures 37. Foreign activities 338. Tra nslation and consolidation of foreign subsidiaries 339. Financial reporting in the not-for-profit and public sectors 340. Fund accounting 341. Accounting standard-setting environments 342. Financial instruments and income tax allocation 343. Introduction to intercorporate investments 344. Consolidation subsequent to acquisition 345. Intercompany transactions 346. Issues in ownership interests and joint ventures 347. Foreign activities 348. Translation and consolidation of foreign subsidiaries 349. Financial reporting in the not-for-profit and public sectors 350. Fund accounting 351.Accounting standard-setting environments 352. Financial instruments and income tax allocation 353. Introduction to intercorporate investments 354. Consolidation subsequent to acquisition 355. Intercompany transactions 356. Issues in ownership interests and joint ventures 357. Foreign activities 358. Translation and consolidation of foreign subsidiaries 359. Financial reporting in the not-for-profit and pu blic sectors 360. Fund accounting 361. Accounting standard-setting environments 362. Financial instruments and income tax allocation 363. Introduction to intercorporate investments 364. Consolidation subsequent to acquisition 65. Intercompany transactions 366. Issues in ownership interests and joint ventures 367. Foreign activities 368. Translation and consolidation of foreign subsidiaries 369. Financial reporting in the not-for-profit and public sectors 370. Fund accounting 371. Accounting standard-setting environments 372. Financial instruments and income tax allocation 373. Introduction to intercorporate investments 374. Consolidation subsequent to acquisition 375. Intercompany transactions 376. Issues in ownership interests and joint ventures 377. Foreign activities 378. Translation and consolidation of foreign subsidiaries 379.Financial reporting in the not-for-profit and public sectors 380. Fund accounting 381. Accounting standard-setting environments 382. Financial instrument s and income tax allocation 383. Introduction to intercorporate investments 384. Consolidation subsequent to acquisition 385. Intercompany transactions 386. Issues in ownership interests and joint ventures 387. Foreign activities 388. Translation and consolidation of foreign subsidiaries 389. Financial reporting in the not-for-profit and public sectors 390. Fund accounting 391. Accounting standard-setting environments 392. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 394. Consolidation subsequent to acquisition 395. Intercompany transactions 396. Issues in ownership interests and joint ventures397. Foreign activities 398. Translation and consolidation of foreign subsidiaries 399. Financial reporting in the not-for-profit and public sectors 400. Fund accounting 401. Accounting standard-setting environments 402. Financial instruments and income tax allocation 403. Introduction to intercorporate investments 404. Consolidation subsequent to acquisition 405. Intercompany transactions 406. Issues in ownership interests and joint ventures 07. Foreign activities 408. Translation and consolidation of foreign subsidiaries 409. Financial reporting in the not-for-profit and public sectors 410. Fund accounting 411. Accounting standard-setting environments 412. Financial instruments and income tax allocation 413. Introduction to intercorporate investments 414. Consolidation subsequent to acquisition 415. Intercompany transactions 416. Issues in ownership interests and joint ventures 417. Foreign activities 418. Translation and consolidation of foreign subsidiaries 419. Financial reporting in the not-for-profit and public sectors 420. Fund accounting 421.Accounting standard-setting environments 422. Financial instruments and income tax allocation 423. Introduction to intercorporate investments 424. Consolidation subsequent to acquisition 425. Intercompany transactions 426. Issues in ownership interests and joint ventures 427. Foreign activities 428. Translation and consolidation of foreign subsidiaries 429. Financial reporting in the not-for-profit and public sectors 430. Fund accounting 431. Accounting standard-setting environments 432. Financial instruments and income tax allocation 433. Introduction to intercorporate investments434. Consolidation subsequent to acquisition 35. Intercompany transactions 436. Issues in ownership interests and joint ventures 437. Foreign activities 438. Translation and consolidation of foreign subsidiaries 439. Financial reporting in the not-for-profit and public sectors 440. Fund accounting 441. Accounting standard-setting environments 442. Financial instruments and income tax allocation 443. Introduction to intercorporate investments 444. Consolidation subsequent to acquisition 445. Intercompany transactions 446. Issues in ownership interests and joint ventures 447. Foreign activities 448. Translation and consolidation of foreign subsidiaries 449.Financial reporting in the not-for-profit and public sectors 450. Fund accounting 451. Accounting standard-setting environments 452. Financial instruments and income tax allocation 453. Introduction to intercorporate investments 454. Consolidation subsequent to acquisition 455. Intercompany transactions 456. Issues in ownership interests and joint ventures 457. Foreign activities 458. Translation and consolidation of foreign subsidiaries 459. Financial reporting in the not-for-profit and public sectors 460. Fund accounting 461. Accounting standard-setting environments 462. Financial instruments and income tax allocation 63. Introduction to intercorporate investments 464. Consolidation subsequent to acquisition 465. Intercompany transactions466. Issues in ownership interests and joint ventures 467. Foreign activities 468. Translation and consolidation of foreign subsidiaries 469. Financial reporting in the not-for-profit and public sectors 470. Fund accounting 471. Accounting standard-setting environments 472. Financial instruments and income tax allocation 473. Introduction to intercorporate investments 474. Consolidation subsequent to acquisition 475. Intercompany transactions 476. Issues in ownership interests and joint ventures 77. Foreign activities 478. Translation and consolidation of foreign subsidiaries 479. Financial reporting in the not-for-profit and public sectors 480. Fund accounting 481. Accounting standard-setting environments 482. Financial instruments and income tax allocation 483. Introduction to intercorporate investments 484. Consolidation subsequent to acquisition 485. Intercompany transactions 486. Issues in ownership interests and joint ventures 487. Foreign activities 488. Translation and consolidation of foreign subsidiaries 489. Financial reporting in the not-for-profit and public sectors 490.Fund accounting 491. Accounting standard-setting environments 492. Financial instruments and income tax allocation 493. Introduction to intercorporate investments 494 . Consolidation subsequent to acquisition 495. Intercompany transactions 496. Issues in ownership interests and joint ventures 497. Foreign activities 498. Translation and consolidation of foreign subsidiaries 499. Financial reporting in the not-for-profit and public sectors 500. Fund accounting 501. Accounting standard-setting environments 502. Financial instruments and income tax allocation 503. Introduction to intercorporate investments 04. Consolidation subsequent to acquisition 505. Intercompany transactions 506. Issues in ownership interests and joint ventures 507. Foreign activities 508. Translation and consolidation of foreign subsidiaries 509. Financial reporting in the not-for-profit and public sectors 510. Fund accounting511. Accounting standard-setting environments 512. Financial instruments and income tax allocation 513. Introduction to intercorporate investments 514. Consolidation subsequent to acquisition 515. Intercompany transactions 516. Issues in ownership interes ts and joint ventures 517. Foreign activities 18. Translation and consolidation of foreign subsidiaries 519. Financial reporting in the not-for-profit and public sectors 520. Fund accounting 521. Accounting standard-setting environments 522. Financial instruments and income tax allocation 523. Introduction to intercorporate investments 524. Consolidation subsequent to acquisition 525. Intercompany transactions 526. Issues in ownership interests and joint ventures 527. Foreign activities 528. Translation and consolidation of foreign subsidiaries 529. Financial reporting in the not-for-profit and public sectors 530. Fund accounting 531.Accounting standard-setting environments 532. Financial instruments and income tax allocation 533. Introduction to intercorporate investments 534. Consolidation subsequent to acquisition 535. Intercompany transactions 536. Issues in ownership interests and joint ventures 537. Foreign activities 538. Translation and consolidation of foreign subsidiaries 539. Financial reporting in the not-for-profit and public sectors 540. Fund accounting 541. Accounting standard-setting environments 542. Financial instruments and income tax allocation 543. Introduction to intercorporate investments 544. Consolidation subsequent to acquisition 45. Intercompany transactions 546. Issues in ownership interests and joint ventures 547. Foreign activities 548. Translation and consolidation of foreign subsidiaries 549. Financial reporting in the not-for-profit and public sectors 550. Fund accounting 551. Accounting standard-setting environments 552. Financial instruments and income tax allocation 553. Introduction to intercorporate investments 554. Consolidation subsequent to acquisition 555. Intercompany transactions 556. Issues in ownership interests and joint ventures 557. Foreign activities 558. Translation and consolidation of foreign subsidiaries 559.Financial reporting in the not-for-profit and public sectors 560. Fund accounting 561. Accounting st andard-setting environments 562. Financial instruments and income tax allocation 563. Introduction to intercorporate investments 564. Consolidation subsequent to acquisition 565. Intercompany transactions 566. Issues in ownership interests and joint ventures 567. Foreign activities 568. Translation and consolidation of foreign subsidiaries 569. Financial reporting in the not-for-profit and public sectors 570. Fund accounting 571. Accounting standard-setting environments 572. Financial instruments and income tax allocation 73. Introduction to intercorporate investments 574. Consolidation subsequent to acquisition 575. Intercompany transactions 576. Issues in ownership interests and joint ventures 577. Foreign activities 578. Translation and consolidation of foreign subsidiaries 579. Financial reporting in the not-for-profit and public sectors 580. Fund accounting 581. Accounting standard-setting environments 582. Financial instruments and income tax allocation583. Introduction to int ercorporate investments 584. Consolidation subsequent to acquisition 585. Intercompany transactions 586. Issues in ownership interests and joint ventures 87. Foreign activities 588. Translation and consolidation of foreign subsidiaries 589. Financial reporting in the not-for-profit and public sectors 590. Fund accounting 591. Accounting standard-setting environments 592. Financial instruments and income tax allocation 593. Introduction to intercorporate investments 594. Consolidation subsequent to acquisition 595. Intercompany transactions 596. Issues in ownership interests and joint ventures 597. Foreign activities 598. Translation and consolidation of foreign subsidiaries 599. Financial reporting in the not-for-profit and public sectors 600.Fund accounting 601. Accounting standard-setting environments 602. Financial instruments and income tax allocation 603. Introduction to intercorporate investments 604. Consolidation subsequent to acquisition 605. Intercompany transactions 606. Issues in ownership interests and joint ventures 607. Foreign activities 608. Translation and consolidation of foreign subsidiaries 609. Financial reporting in the not-for-profit and public sectors 610. Fund accounting 611. Accounting standard-setting environments 612. Financial instruments and income tax allocation 613. Introduction to intercorporate investments 14. Consolidation subsequent to acquisition 615. Intercompany transactions 616. Issues in ownership interests and joint ventures 617. Foreign activities 618. Translation and consolidation of foreign subsidiaries 619. Financial reporting in the not-for-profit and public sectors 620. Fund accounting621. Accounting standard-setting environments 622. Financial instruments and income tax allocation 623. Introduction to intercorporate investments 624. Consolidation subsequent to acquisition 625. Intercompany transactions 626. Issues in ownership interests and joint ventures 627. Foreign activities 28. Translation and consolidatio n of foreign subsidiaries 629. Financial reporting in the not-for-profit and public sectors 630. Fund accounting 631. Accounting standard-setting environments 632. Financial instruments and income tax allocation 633. Introduction to intercorporate investments 634. Consolidation subsequent to acquisition 635. Intercompany transactions 636. Issues in ownership interests and joint ventures 637. Foreign activities 638. Translation and consolidation of foreign subsidiaries 639. Financial reporting in the not-for-profit and public sectors 640. Fund accounting 641.Accounting standard-setting environments 642. Financial instruments and income tax allocation 643. Introduction to intercorporate investments 644. Consolidation subsequent to acquisition 645. Intercompany transactions 646. Issues in ownership interests and joint ventures 647. Foreign activities 648. Translation and consolidation of foreign subsidiaries 649. Financial reporting in the not-for-profit and public sectors 650. Fund ac counting 651. Accounting standard-setting environments 652. Financial instruments and income tax allocation 653. Introduction to intercorporate investments654. Consolidation subsequent to acquisition 55. Intercompany transactions 656. Issues in ownership interests and joint ventures 657. Foreign activities 658. Translation and consolidation of foreign subsidiaries 659. Financial reporting in the not-for-profit and public sectors 660. Fund accounting 661. Accounting standard-setting environments 662. Financial instruments and income tax allocation 663. Introduction to intercorporate investments 664. Consolidation subsequent to acquisition 665. Intercompany transactions 666. Issues in ownership interests and joint ventures 667. Foreign activities 668. Translation and consolidation of foreign subsidiaries 669.Financial reporting in the not-for-profit and public sectors 670. Fund accounting 671. Accounting standard-setting environments 672. Financial instruments and income tax allocatio n 673. Introduction to intercorporate investments 674. Consolidation subsequent to acquisition 675. Intercompany transactions 676. Issues in ownership interests and joint ventures677. Foreign activities 678. Translation and consolidation of foreign subsidiaries 679. Financial reporting in the not-for-profit and public sectors 680. Fund accounting 681. Accounting standard-setting environments 682. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 684. Consolidation subsequent to acquisition 685. Intercompany transactions 686. Issues in ownership interests and joint ventures 687. Foreign activities 688. Translation and consolidation of foreign subsidiaries 689. Financial reporting in the not-for-profit and public sectors 690. Fund accounting 691. Accounting standard-setting environments 692. Financial instruments and income tax allocation693. Introduction to intercorporate investments 694. Consolidation subsequent to acquisition 695. Interc ompany transactions 696. Issues in ownership interests and joint ventures 97. Foreign activities 698. Translation and consolidation of foreign subsidiaries 699. Financial reporting in the not-for-profit and public sectors 700. Fund accounting 701. Accounting standard-setting environments 702. Financial instruments and income tax allocation 703. Introduction to intercorporate investments 704. Consolidation subsequent to acquisition 705. Intercompany transactions 706. Issues in ownership interests and joint ventures 707. Foreign activities 708. Translation and consolidation of foreign subsidiaries 709. Financial reporting in the not-for-profit and public sectors 710.Fund accounting 711. Accounting standard-setting environments 712. Financial instruments and income tax allocation 713. Introduction to intercorporate investments 714. Consolidation subsequent to acquisition 715. Intercompany transactions 716. Issues in ownership interests and joint ventures 717. Foreign activities 718. Tr anslation and consolidation of foreign subsidiaries 719. Financial reporting in the not-for-profit and public sectors 720. Fund accounting 721. Accounting standard-setting environments 722. Financial instruments and income tax allocation 723. Introduction to intercorporate investments 24. Consolidation subsequent to acquisition 725. Intercompany transactions 726. Issues in ownership interests and joint ventures727. Foreign activities 728. Translation and consolidation of foreign subsidiaries 729. Financial reporting in the not-for-profit and public sectors 730. Fund accounting 731. Accounting standard-setting environments 732. Financial instruments and income tax allocation 733. Introduction to intercorporate investments 734. Consolidation subsequent to acquisition 735. Intercompany transactions 736. Issues in ownership interests and joint ventures 737. Foreign activities 38. Translation and consolidation of foreign subsidiaries 739. Financial reporting in the not-for-profit and pub lic sectors 740. Fund accounting 741. Accounting standard-setting environments 742. Financial instruments and income tax allocation 743. Introduction to intercorporate investments 744. Consolidation subsequent to acquisition 745. Intercompany transactions 746. Issues in ownership interests and joint ventures 747. Foreign activities 748. Translation and consolidation of foreign subsidiaries 749. Financial reporting in the not-for-profit and public sectors 750. Fund accounting 751.Accounting standard-setting environments 752. Financial instruments and income tax allocation 753. Introduction to intercorporate investments 754. Consolidation subsequent to acquisition 755. Intercompany transactions 756. Issues in ownership interests and joint ventures 757. Foreign activities 758. Translation and consolidation of foreign subsidiaries 759. Financial reporting in the not-for-profit and public sectors 760. Fund accounting 761.Accounting standard-setting environments 762. Financial instruments and income tax allocation 763. Introduction to intercorporate investments 764. Consolidation subsequent to acquisition 65. Intercompany transactions 766. Issues in ownership interests and joint ventures 767. Foreign activities 768. Translation and consolidation of foreign subsidiaries 769. Financial reporting in the not-for-profit and public sectors 770. Fund accounting 771. Accounting standard-setting environments 772. Financial instruments and income tax allocation 773. Introduction to intercorporate investments 774. Consolidation subsequent to acquisition 775. Intercompany transactions 776. Issues in ownership interests and joint ventures 777. Foreign activities 778. Translation and consolidation of foreign subsidiaries 779.Financial reporting in the not-for-profit and public sectors 780. Fund accounting 781. Accounting standard-setting environments 782. Financial instruments and income tax allocation 783. Introduction to intercorporate investments 784. Consolidation subsequent to acquisition 785. Intercompany transactions 786. Issues in ownership interests and joint ventures 787. Foreign activities 788. Translation and consolidation of foreign subsidiaries 789. Financial reporting in the not-for-profit and public sectors 790. Fund accounting 791. Accounting standard-setting environments 792. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 794.Consolidation subsequent to acquisition 795. Intercompany transactions 796. Issues in ownership interests and joint ventures 797. Foreign activities 798. Translation and consolidation of foreign subsidiaries 799. Financial reporting in the not-for-profit and public sectors 800. Fund accounting 801. Accounting standard-setting environments 802. Financial instruments and income tax allocation 803. Introduction to intercorporate investments 804. Consolidation subsequent to acquisition 805. Intercompany transactions 806. Issues in ownership interests and joint ventures 07. F oreign activities 808. Translation and consolidation of foreign subsidiaries 809. Financial reporting in the not-for-profit and public sectors 810. Fund accounting 811. Accounting standard-setting environments 812. Financial instruments and income tax allocation 813. Introduction to intercorporate investments 814. Consolidation subsequent to acquisition 815. Intercompany transactions 816. Issues in ownership interests and joint ventures 817. Foreign activities 818. Translation and consolidation of foreign subsidiaries 819. Financial reporting in the not-for-profit and public sectors 820.Fund accounting 821. Accounting standard-setting environments 822. Financial instruments and income tax allocation 823. Introduction to intercorporate investments 824. Consolidation subsequent to acquisition 825. Intercompany transactions 826. Issues in ownership interests and joint ventures 827. Foreign activities 828. Translation and consolidation of foreign subsidiaries 829. Financial reporting in the not-for-profit and public sectors 830. Fund accounting 831. Accounting standard-setting environments 832. Financial instruments and income tax allocation 833. Introduction to intercorporate investments 34. Consolidation subsequent to acquisition 835. Intercompany transactions 836. Issues in ownership interests and joint ventures 837. Foreign activities 838. Translation and consolidation of foreign subsidiaries 839. Financial reporting in the not-for-profit and public sectors 840. Fund accounting 841.Accounting standard-setting environments 842. Financial instruments and income tax allocation 843. Introduction to intercorporate investments 844. Consolidation subsequent to acquisition 845. Intercompany transactions 846. Issues in ownership interests and joint ventures 847. Foreign activities 48. Translation and consolidation of foreign subsidiaries 849. Financial reporting in the not-for-profit and public sectors 850. Fund accounting 851. Accounting standard-setting environments 852. Financial instruments and income tax allocation 853. Introduction to intercorporate investments 854. Consolidation subsequent to acquisition 855. Intercompany transactions 856. Issues in ownership interests and joint ventures 857. Foreign activities 858. Translation and consolidation of foreign subsidiaries 859. Financial reporting in the not-for-profit and public sectors 860. Fund accounting 861.Accounting standard-setting environments 862. Financial instruments and income tax allocation 863. Introduction to intercorporate investments 864. Consolidation subsequent to acquisition 865. Intercompany transactions 866. Issues in ownership interests and joint ventures 867. Foreign activities 868. Translation and consolidation of foreign subsidiaries 869. Financial reporting in the not-for-profit and public sectors 870. Fund accounting 871. Accounting standard-setting environments 872. Financial instruments and income tax allocation 873. Introduction to intercorporate investments 874 .Consolidation subsequent to acquisition 75. Intercompany transactions 876. Issues in ownership interests and joint ventures 877. Foreign activities 878. Translation and consolidation of foreign subsidiaries 879. Financial reporting in the not-for-profit and public sectors 880. Fund accounting 881. Accounting standard-setting environments 882. Financial instruments and income tax allocation 883. Introduction to intercorporate investments 884. Consolidation subsequent to acquisition 885. Intercompany transactions 886. Issues in ownership interests and joint ventures 887. Foreign activities 888. Translation and consolidation of foreign subsidiaries 889.Financial reporting in the not-for-profit and public sectors 890. Fund accounting 891. Accounting standard-setting environments 892. Financial instruments and income tax allocation 893. Introduction to intercorporate investments 894. Consolidation subsequent to acquisition 895. Intercompany transactions 896. Issues in ownership interest s and joint ventures 897. Foreign activities 898. Translation and consolidation of foreign subsidiaries 899. Financial reporting in the not-for-profit and public sectors 900. Fund accounting 901. Accounting standard-setting environments 902. Financial instruments and income tax allocation 03. Introduction to intercorporate investments 904. Consolidation subsequent to acquisition 905. Intercompany transactions 906. Issues in ownership interests and joint ventures 907.Foreign activities 908. Translation and consolidation of foreign subsidiaries 909. Financial reporting in the not-for-profit and public sectors 910. Fund accounting 911. Accounting standard-setting environments 912. Financial instruments and income tax allocation 913. Introduction to intercorporate investments 914. Consolidation subsequent to acquisition 915. Intercompany transactions 916. Issues in ownership interests and joint ventures 17. Foreign activities 918. Translation and consolidation of foreign subsidiaries 91 9. Financial reporting in the not-for-profit and public sectors 920. Fund accounting 921. Accounting standard-setting environments 922. Financial instruments and income tax allocation 923. Introduction to intercorporate investments 924. Consolidation subsequent to acquisition 925. Intercompany transactions 926. Issues in ownership interests and joint ventures 927. Foreign activities 928. Translation and consolidation of foreign subsidiaries 929. Financial reporting in the not-for-profit and public sectors 930. Fund accounting