federal emergency relief act essays

federal emergency relief act essays President Roosevelt wanted to give more to the people when he was in office than Hoover did when he was in office. He chose a man named Harry L. Hopkins to help him in succeeding. The goal and purpose of the FERA was to have all of the unemployed be employed again or for the first time. Hopkins was a forty-three-year-old social worker whose colorful, outgoing personality made him very known to the people and press. When congress created the FERA, to help the people, the Reconstruction Finance Corporation provided five hundred million dollars. When the project was underway Roosevelt asked Hopkins to come to Washington to run it. On Hopkins first day of his job, May 22, 1933, before he had an office, he sat out in the hallway and handed out work relief forms. Also, by the end of Hopkins first day on he had pleased himself and several states with grants adding up to about five million dollars. From then on, Hopkins spent the money blindly. The law required that each state set up a lo cal FERA office and raise money through taxes, bond issues, borrowing or any thing else to raise money. Some states like Ohio, and West Virginia refused to make those allegations. Even thought this all happened Hopkins was very committed to satisfying people, he would get comments like I have a suggestion that will benefit the people- in the long run Hopkins would come back with the comment people dont eat in the long run- the eat everyday. A lot of people wanted to work, and were willing to anything just for money to call their own. Its very hard for me to ask for help, said one. I dont want charity. I want work- any kind of work. Ill do work or anything... ...

Physical Therapy Essay examples

Physical Therapy Essay examples Physical Therapy Essay examples Physical Therapy Physical therapists diagnose patients, help patients remove their pain, and increase their mobility. According to the Bureau of Labor Statistics website, physical therapists diagnose patients by the way they stand and walk. Also, they perform exercise and use certain equipment to help relieve the patient’s pain. Physical therapists can treat anyone with any sort of condition. Whether it’s a minor condition such as a fracture or a dislocation or a serious condition such as a stroke or a traumatic injury, physical therapists are able to treat it. Most people think all physical therapists work in some sort of hospital, but this is not true. According to the American Physical Therapy Association website, more than eighty percent of physical therapists work in sub-acute facilities, outpatient centers, home health centers, and etc. Some physical therapists do work at hospitals, of course. There are several education requirements to become a physical therapist , as there is for most jobs. In high school, physical therapists should begin to take college preparatory classes such as biology, chemistry, physics, health, and mathematics. Classes to take to improve communication skills are psychology and sociology. Other helpful classes to consider taking are statistics and foreign languages (Physical Therapists). Physical therapists must graduate with a Master’s or Doctoral degree. Postgraduate school is a must for future physical therapists. Suggested classes to take are anatomy, humanities, and therapeutic procedures. Attending a Commission on Accreditation in Physical Therapy Education (CAPTE) school is the best choice when wanting the best education (Physical Therapists). When looking online for good physical therapy schools, use school rankings as a guideline to pick the best school. It is another good idea to look at all the factors and not just a poll when deciding which college to go to (Top Physical Therapy Schools). The top th ree schools according to Physical therapy Schools Info website are, â€Å"University of Southern California, University of Pittsburgh, and Washington University in St. Louis.† Both the University of Southern California and Washington University have the same criteria, according to the Physical Therapy Pre-Reqs website. They both offer a CAPTE program that lasts three years after taking the first four years of college. There is also a 100 percent employment rate for graduated therapists. Also according to the Physical Therapy Pre-Reqs website, the University of Pittsburgh offers placements in every setting such as geriatrics, sports medicine, and etc. University of Pittsburgh offers a CAPTE program and almost all graduates from this school have passed the national exam. According to the Bureau of Labor Statistics website, every state requires physical therapists to have a license. Physical therapists must pass the National Physical Therapy Examination. There are other requirem ents for therapists depending on the state (Licenses). Physical therapists, who are licensed, are required to take classes and go to workshops to keep their license (Other Requirements). The average wage of physical therapists in 2012 was $80, 889. The wage depends on the location in which a therapist works (Earnings and Advancement). It also depends on the location in which the therapist works (Salaries). According to the Coin Career library, salaries are higher in rural areas because of the shortage of therapists in those areas. According to the Coin Career Library, in 2010, there were about 199, 000 employed physical therapists

Week 4 Discussion Questions Essay Example | Topics and Well Written Essays - 500 words - 3

Week 4 Discussion Questions - Essay Example Leadership is an important element in strategy implementation because it provides the vision, the direction, and the emotional impetus to achieve tactical goals. Without it, strategy is naught. An example of a CEO’s key role in strategy implementation may be represented in the case of Cofidis headed by Michel Guillois. When Cofidis was facing stiff competition from web based companies, Michel Guillois guided it through the transition from a primarily direct marketing business to a broad range web marketed enterprise. Furthermore, Michel Guillois leadership style helped negotiate the issues presented in the tactical implementation of the strategy by competitors, cross-culturalism, and unpaid accounts. Thus, leadership is an important element of strategy implementation. Next, under what conditions would it be more appropriate to fill a key management position with someone from outside the firm when a qualified insider is available? There are at least two situations in which this may be appropriate. The first is when all the qualified people in house are needed elsewhere. For example, say Cofidis has the skills to implement a new website full of all of the features necessary to address the current tactical challenges, but those managers skilled in web development are engaged in a data migration project. It might be more feasible for Cofidis to hire from outside than to divert resources in house. Another example is when hiring from outside ads additional benefits. Say where Cofidis is engaging increasingly in web marketing, it may be more cost effective to hire an advertising manager than to have an information systems professional do double duty. Furthermore, it may bring added insights and innovations of the new blood. These are just two of many po ssible reasons a company may want to hire management from the outside even if the skills are present in house. Last, what has gone well and not so well so far in this class? What areas do we

Solutions and Approaches to Bullying in School and Online Research Paper

Solutions and Approaches to Bullying in School and Online - Research Paper Example Gay and lesbian youths are often targeted by straight youths who remain either uneducated about the biological implications of sexual orientation or due to personal bias against homosexual peers. However, there is also the phenomenon of bullying youths that simply do not fit the social norms related to gender role or gender identity, creating verbal and physical assaults when called effeminate or inappropriately masculine (when pertaining to female victims). A recent study involving 251 students identified that 48 percent of the sample had been bullied, with the aggressors calling the youths gay whether they actually fit the label of homosexual (Swearer, Turner, Givens & Pollack, 2008). Particularly true with male students, there is a widespread fear for those that are either gay or just decide not to conform to social norms related to gender role that they will be ostracized as effeminate or improperly homosexual. These verbal or physical assaults create internal havoc in terms of i dentify formation and can create long-term self-esteem problems. Bullying also is produced due to the environment in which students learn. Brendtro & Mitchell (2010) identify that the style of educator leadership in the classroom also plays a significant role in the presence of peer bullying in the middle school environment. The authors indicate that authoritarian leaders, those who do not seek youth input in classroom decision-making, create higher levels of aggression in students. What the authors refer to as laissaz-faire leadership, those who are highly liberal in which there is little authoritarian structure, create long-term chaotic and unproductive environments for learning and socialization (Brendtro & Mitchell). On either end of the educator profile spectrum, lack of structure or... This paper declares that bullying also occurs due to sexual orientation, an inherent biological process. Gay and lesbian youths are often targeted by straight youths who remain either uneducated about the biological implications of sexual orientation or due to personal bias against homosexual peers. However, there is also the phenomenon of bullying youths that simply do not fit the social norms related to gender role or gender identity, creating verbal and physical assaults when called effeminate or inappropriately masculine. A recent study involving 251 students identified that 48 percent of the sample had been bullied, with the aggressors calling the youths gay whether they actually fit the label of homosexual. This essay stresses that bullying also is produced due to the environment in which students learn. The style of educator leadership in the classroom also plays a significant role in the presence of peer bullying in the middle school environment. The authors indicate that authoritarian leaders, those who do not seek youth input in classroom decision-making, create higher levels of aggression in students. What the authors refer to as laissaz-faire leadership, those who are highly liberal in which there is little authoritarian structure, create long-term chaotic and unproductive environments for learning and socialization. Youths should be informed that late development is a common situation and provide examples of their own feelings of inadequacy that were formed during their own sexual development.

Crocker on Ethnocentrism Essay Example for Free

Crocker on Ethnocentrism Essay David A. Crocker asks the question of who should be tasked with the development of moral ethics on a global level, especially in regions where ethical thought is relatively shallow. If there was one way he would answer this question, he would state that a combination of insider and outsider ethicists would find the best and culturally sensitive form of morality for particular cultures. For this to have any meaning however, a description is required for both insider and outsider. An insider, as termed by Crocker, is one who is counted, recognized, or accepted by himself/herself and the other group members, as belonging to the group (Crocker, 29). In regards to ethical thought of the group, Crocker outlines several advantages and disadvantages of being a predominant insider. When a development ethicist is an insider of a group they understand their past, present, and goals when it comes to moral thought, and can therefore help the group to develop (with ease on the topic of communication) in the most beneficial ways foreseeable in tandem with their beliefs. Along the lines of communication of an insider, they have a foundation from which to criticize and rebuke negative actions of a group because of their familiarity with said groups customs and beliefs. However, insiders do not come without inhibitions as well. Insiders may become so immersed in their society and its customs that they are unable to expand their own, and their societys horizon on the topic of moral thought. Crocker argues that because of the familiarity of the culture, an insider may be blind to factors that define a culture in an existential manner, Like a f ish unaware of the water in which it continually swims (Crocker, 33). In essence, an insider has an easy time familiarizing with their culture, but may have trouble assessing the culture from an unbiased manner. Outsiders are the direct opposite to an insider meaning they do not have a recognition or acceptance of the culture, or themselves within that culture. An outsider can be beneficial to a social group in the way the outsider can  assess the culture in an unbiased manner, and with this perspective, outsider-ethicist strengths are the mirror image of an insider-ethicist weaknesses and therefore the outsider is able to give insight on the things the culture may be unaware of (Crocker, 35). Outsiders are also able to bring out new ideas to a group based on their own culture, ideas the culture in assessment may not have even considered. The last advantage of an outsider is that they are not bound by the insiders commitments to the group or status quo, and can therefore say things, or criticize things that a member of the group would not. Being an o utsider has a list of negative attributes as well. Outsiders do not have the same familiarity with the customs of the group and how certain actions affect them, and Crocker argues that these key understandings are relevant for progressive social change (Crocker, 34). Outsiders who come from a more developed region and culture tend to put more trust in their own ideas and disregard the ingenuity of the group under assessment. In the long term, the groups that have an outsider ethicist may become dependent upon them for ideas, and thereby never becoming able to express their own ideas, and their own norms become weakened. David Crocker explains ethnocentrism as having 2 main concerns. The first he describes as being a habitual disposition to judge foreign peoples or groups by the standards and practices of ones own culture or ethnic group, and the second is described as the tendency toward viewing alien cultures with disfavor and a resulting sense of inherent superiority (Crocker, 27). Crockers accounts of insiders and outsiders do answer some of the concerns raised by ethnocentrism. Not one, nor the other is predominantly to blame for ethnocentrism, rather both insiders and outsiders demonstrate these negative aspects. Insiders can reject any advice from an outsider with the existence of an a priori that gives the insider the notion that nothing can be learned from an outsider. Outsiders exhibit ethnocentrism in the way they give more credit to the ideas of their own culture because it is often socio-economically more developed. Ethnocentrism in cross-culture assessment and dialogue, Crocker states, can be diminished by things like achievement of more equality between various centres and their corresponding peripheries, the recognition of dangers peculiar to insiders and outsiders, respectively, and the promotion of appropriate kinds of insider/outsider combinations in  development ethicists (Crocker, 35). Essentially an equilibrium in insider and outsider ethicists. This is how he answers his question of whom is responsible for ethical thought, the correct combination of insider and outsider ethicists. Bibliography Koggel, Christine M.. David A. Crocker.Moral issues in global perspective. Volume II: Human Diversity and Equality ed. Peterborough, Ont.: Broadview Press, 2006. 27-35. Print.

Blessing in Disguise :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Adolescence is a period in life where one makes mistakes and learns from them. However, most mistakes have consequences and repercussions. At the age of 17, my parents decided to move the entire family back to our homeland, Dominican Republic, after discovering that my sister and I had been â€Å"borrowing† their car while they slept and driving it without driver licenses. After the initial shock and resentment wore off, I realized that moving to Dominican Republic was the best thing that ever happened for three major reasons: I grew closer to my one and only sister, my grades improved, and I became more independent.   Ã‚  Ã‚  Ã‚  Ã‚  To begin, I grew closer to my one and only sister for a few reasons. For instance, we attended the same school in Dominican Republic as opposed to when we were in Miami. Secondly, since we were both experiencing the same emotions, we were able to comfort each other. Third, having a mutual goal of moving back to Miami on our own made us more than sisters, it made us partners in crime. To this day, our relationship keeps going strong and we are closer than ever.   Ã‚  Ã‚  Ã‚  Ã‚  In addition, my grades improved. Before we left Miami, I had just barely passed 11th grade, and was looking at a rough senior year. Since the private high school my parents enrolled me in had a different format than my old school, my chances of graduating on time increased. Also, there was less distraction, and I was actually turning my work in by its due date. Last, I became much more interested in college and my future. This was a huge change from the girl whose last thought was a college education.   Ã‚  Ã‚  Ã‚  Ã‚  Finally, I became more independent. I realized that in order to make it on my own, I needed to grow up. With the help of my parents, I learned to cook and clean. One can only eat junk food for so long before you start missing a real, homemade meal. Next, I got a job and started budgeting for my upcoming move. I also made living arrangements for both my sister and I in Miami, as well as, research what type of employment was available for high school graduates.

Sample Literary Research Paper

Reverend Charles Lutwidge Dodgson, best known by his pen name Lewis Carroll, has written many novels, poems, and short stories in his lifetime but his most famous for his children's â€Å"nonsense† novels: Alice's Adventures in Wonderland and the sequel Through the Looking Glass. His works, especially the two mentioned, have influenced countless readers over the years, and references to his writings can be found in every type of media from the song â€Å"White Rabbit† by Jefferson Airplane to the the Matrix trilogy. While both books are intended for a child's entertainment, they are full of symbolism and hidden critique. His clever wordplay, use of logic and reasoning, and incredible imagination are all trademarks of his style of writing, which is often referred to as â€Å"literary nonsense. † To readers with little experience with Carroll's work, this term seems to perfectly describe Carroll's confusing and often rambling style, but when more thoroughly inspected, it becomes obvious that this â€Å"nonsense† has a far deeper meaning. Alice's Adventures in Wonderland is about a young girl, Alice, who gets bored doing her multiplication tables one day and follows a white rabbit into a hole. Through this hole, she ends up falling into Wonderland, a place where there are potions and foods that can change the drinker's size, a tea party thrown by a Mad Hatter and a March Hare, and a Caucus-race that everybody wins. As Alice journeys through Wonderland she meets stranger and stranger, or, as she says, â€Å"'Curiouser and curiouser! ‘† (15), characters such as a hookah-smoking caterpillar sitting on a mushroom and a grinning Cheshire Cat who is not all there all the time: â€Å"'Well I've often seen a cat without a grin,' thought Alice; ‘but a grin without a cat! It's the most curious thing I ever saw in all my life! ‘† (94). She runs into three gardeners who are painting the Queen of Hearts' roses from white to red so she will not cut their heads off. Alice and the Queen play a game of croquet in which the mallets are live flamingos and the balls are hedgehogs until the Queen eventually orders the beheading of everyone but Alice, the King, and herself. The book ends with Alice discovering that the whole experience was a dream from falling asleep while doing her multiplication. The story itself became much more popular upon the release of the Disney animated version. Many parts of this movie, however, were not originally found in the book but are instead found in its sequel. Through The Looking Glass is very similar to Alice's other journey, but this time she steps through her mirror, also known as a looking glass, and finds herself on a giant chess board inhabited by the Red and White chess pieces from the set in her room. When she asks the Red Queen if she can play, she is told she can take the place of a white pawn and start on the second square and will become a queen if she reaches the eighth. She eventually meets Tweedle Dee and Tweedle Dum who tell her the poem â€Å"The Walrus and the Carpenter. † She later meets Humpty Dumpty who tells her that he can make words mean whatever he wants and then proceeds to explain to her the meaning of the poem â€Å"Jabberwocky. † Alice is then taken prisoner by a Red Knight and later rescued by a White Knight, both of whom keep falling off their horses, and guided safely to the eighth square where she is made a queen and invited to the Red and White Queen's nonsensical dinner party, after which she once again wakes up and realizes that the whole thing was just a dream. The poem â€Å"The Walrus and The Carpenter† from Through the Looking Glass is a classic tale narrated by Tweedle Dee and Tweedle Dum about a walrus and a carpenter who, while strolling down the beach one sunny night, convince a large bunch of oysters to take a walk with them: â€Å"Their shoes were clean and neat-/ And this was odd, because, you know,/ They hadn't any feet† (74-75). After much talk of whimsical nonsense, the walrus and the carpenter eat the unsuspecting oysters. There are many speculations on what the symbolism behind this poem actually is, but one theory, addressed in the movie Dogma, suggests that it is about religions tricking their followers. According to this theory, the walrus represents Eastern religions as either Buddha or Ganesha, while the carpenter represents Jesus and all Western religions. The two of them trick the helpless oysters, representing the innocent masses, with their words and then use them for their own gain, which in this case is as food. Many argue that this is not the true meaning behind the poem since Carroll was also an Anglican clergyman, but it is also noted that he was pushed towards his clergy position by his father and eventually grew to dislike the whole of the Anglican Church. The true meaning of the poem may never be known since Carroll never told anyone, and it was one of many things left unexplained in his diaries. â€Å"Jabberwocky† is yet another famous poem from Through the Looking Glass, containing many of the characteristics that earned Carroll's works the title â€Å"literary nonsense. This poem is first read by Alice when she holds the book containing it up to her mirror, and the first stanza is later told by her to Humpty Dumpty when he claims to be able to explain any poem ever invented and a good many that haven't been invented yet. â€Å"Jabberwocky† is about a boy who is warned by his father to beware the Jabberwock, a great beast with jaws that bite and claws that catch, and s o takes his vorpal sword and seeks the beast. When they meet, the boy slays the monster and takes its head back to his father to receive his praise. Humpty Dumpty explains to Alice that many of the words in the poem are portmanteaus, or words with two meanings packed into them. For instance, â€Å"slithy† means both â€Å"lithe† and â€Å"slimy,† while â€Å"mimsy† is â€Å"flimsy† and â€Å"miserable† at the same time. He also clears up the rest of the nonsense words in this poem such as â€Å"outgribing,† which he says is something between bellowing and whistling with a sneeze in the middle. The first stanza goes: â€Å"Twas brillig, and the slithy toves / Did gyre and gimble in the wabe / All mimsy were the borogoves / And the mome raths outgrabe† (126). As Humpty explains it to Alice, this loosely translates to, It was four in the afternoon and the slithy toves, a mix between a badger, a lizard, and a corkscrew, went round and round the grass-plot of a sundial until they had worn holes in the ground. The borogoves, thin, shabby birds with their feathers sticking out, were mimsy and the mome raths, sorts of green pigs that lost their way, outgribed. This style of making up words to describe altogether new concepts or creatures as he pictured them has been compared to that of Dr. Seuss: it provides entertainment to children who laugh at these nonsense words, while at the same time has its own meaning when explained. Lewis Carroll had a writing style unlike any seen before his time. His â€Å"literary nonsense† has provided entertainment for countless children, while amusing and stimulating the minds of adults at the same time. While many of the characters and events in Alice in Wonderland and Through the Looking Glass are known or debated symbols or references to something else, their true meanings could only ever be understood by Carroll himself.

Goodwill Impairment Testing Essay

Galaxy Sports Inc. (Galaxy), a U.S.-based manufacturer of sports equipment, is a calendar year-end SEC registrant with one operating segment and the following three reporting units: Fitness Equipment. Golf Equipment. Hockey Equipment. Galaxy is in a competitive industry with several publicly traded companies in which growth and profitability are tied to the market and consumer demand Three reporting units are appropriate because discrete financial information is available for each component, each component is a business, and each component is managed separately. The Fitness Equipment component is Galaxy’s largest reporting unit. Over the years, various acquisitions have resulted in recorded goodwill of $200 million assigned entirely to this reporting unit. The Golf Equipment component is a large golf equipment manufacturer that was acquired in 2004. Upon acquisition of the business, Galaxy recorded $130 million of goodwill that was assigned entirely to this reporting unit. The Hockey Equipment component is a small hockey equipment manufacturer acquired in 2003 to gain entry into the very profitable hockey equipment market. Galaxy recorded $30 million of goodwill related to this acquisition, which was assigned entirely to this reporting unit. Galaxy has elected an annual goodwill impairment testing date of December 31 for all three reporting units. In December 2010, Galaxy management engaged Big Time LLC (Big Time), a reputable external valuation firm, to perform three annual ASC 350, Intangibles — Goodwill and Other, impairment analyses (one for each reporting unit) on the $360 million of goodwill recorded by Galaxy as of December 31, 2010. Previously, management had performed the annual goodwill impairment analysis internally. However, given the increasing complexities involved in the calculation and resource constraints at Galaxy, the company decided to use a third party. Through early discussions with Galaxy’s management and Big Time, it was expected that the entity was going to pass step 1 of the goodwill analysis for all three reporting units with a significant cushion (i.e., the estimated fair value of each reporting unit significantly exceeded the book value) for each reporting unit. This was also consistent with the goodwill analysis that was performed internally by Galaxy in the previous year. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Galaxy management indicated that the significant cushion was likely because 2010 Q4 sales were very strong, and strong sales were also expected for 2011and beyond. Big Time completed its analysis in late January 2011 and, as expected, Galaxy passed step 1 of the annual goodwill impairment test for each reporting unit. Galaxy’s common share price was $56.75 as of December 31, 2010. Note: As of December 31, 2010, Galaxy’s share price was $56.75 and 46 million shares were outstanding, indicating a market capitalization of $2.6 billion. The implied control premium of 18 percent is viewed by management as reasonable. First Quarter of 2011 Management released Q1 earnings, which were slightly below expectations. In a Q1 press release, Galaxy attributed the lower earnings to the slowing economy and reduced consumer spending on recreational activities. Galaxy’s common share price fell to $49.25 after the release of Q1 earnings. Second Quarter of 2011 Management released Q2 earnings on July 15, 2011. As in Q1, Q2 earnings were also below expectations because the slowing economy resulted in continuing reductions in consumer spending. In Galaxy’s press release, management discussed the impact of the slowing economy on its business. Further, the company experienced additional pressure on its sales during the quarter as a result of an increase in sports equipment manufactured in China that was being sold at large discount retailers. The equipment has a lower price point, which is appealing to consumers during difficult economic times. Historically, Galaxy has not experienced significant competition from imports because the quality of the imports is inferior to the quality of the sports equipment manufactured by Galaxy. Galaxy’s common share price fell to $45.25. Third Quarter of 2011 During the financial close process, management considered performing an  interim goodwill impairment test but, after reviewing ASC 350, determined it was not necessary. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Page 3 Management released earnings on October 15, 2011, and indicated that although Q3 earnings were significantly below expectations because of a continued slowing economy and reduced consumer spending, revenue would rebound in Q4 as retailers stocked up for the holiday shopping season. Historically, Q4 has been the strongest quarter for Galaxy with Q4 sales representing more than 50 percent of the company’s annual sales. Galaxy’s common share price fell to $31.50 after the earnings release. On September 15, 2011, the FASB issued ASU 2011-08, Testing Goodwill for Impairment, which amends the guidance in ASC 350-202 on testing goodwill for impairment. Under the revised guidance, entities testing goodwill for impairment have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e., step 1 of the goodwill impairment test). The carryforward option permitted in ASC 350-20-35-29 was removed. The amendments are effective for an nual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted; however, Galaxy elected NOT to early adopt this guidance when performing their annual goodwill impairment test as of December 31, 2011. Year-End 2011 As Galaxy prepared for its annual goodwill impairment test, management determined that (1) assets and liabilities of the Fitness Equipment and Hockey Equipment reporting units had not significantly changed, (2) the most recent fair value determinations (the 2010 analysis prepared by Big Time) for both reporting units resulted in an amount that exceeded the carrying amounts by substantial margins, and (3) on the basis of its analyses, there  have been no significant events or circumstances that would cause the fair value to fall below book value for both reporting units. As a result, management decided to carry forward the prior-year step 1 analyses for the Fitness Equipment and Hockey Equipment reporting units. Management believed that ASC 350 supported its determination to carry forward these analyses. For the Golf Equipment reporting unit, management used the analysis created by Big Time last year and updated it as of December 31, 2011, by using the same growth rate and discount rate as in the prior year. On the basis of this updated analysis, management concluded that the Golf Equipment reporting unit passed step 1. A summary of Galaxy’s 2011 annual goodwill impairment test follows: * We have elected to carry forward the fair value as of December 31, 2010. Note: On December 31, 2011, Galaxy’s share price was $27.50 and 50 million shares were outstanding, indicating a market capitalization of $1.375 billion. We firmly believe that the reporting unit fair values represent management’s view of the company’s business and expectations. The market has undervalued the company’s stock. Accordingly, the implied control premium of 120 percent is viewed by management as reasonable given the overall market climate. Galaxy released year-end earnings on January 25, 2012. On the basis of the annual earnings release and the lack of an expected Q4 rebound, Galaxy’s common share price fell even further, from $27.50 on December 31, 2011, to $21.25 after the earnings release. Galaxy filed its December 31, 2011, Form 10-K on February 10, 2012. Required: Should management have performed an interim goodwill impairment test as of September 30, 2011? Assume no interim test is required. Was management justified in carrying forward the prior-year goodwill impairment test for the Fitness Equipment and Hockey Equipment reporting units?

Hamlet Essays (3814 words) - Characters In Hamlet, Free Essays

Hamlet Essays (3814 words) - Characters In Hamlet, Free Essays Hamlet The first part of this scene, between Polonius and Reynaldo, is not necessary to the plot of the play, and is often cut from performances. That's a shame, because it's lots of fun. Polonius thinks he is very wise, and Reynaldo, a sort of superior butler, knows otherwise. Polonius is sending money and notes (maybe more advice) to his son, Laertes, but he's suspicious about what Laertes might be up to. He seems to assume that if Laertes is fooling around, he will lie about it, so Polonius has a plan. His fetch of wit (2.1.38) is for Reynaldo to find some friends of Laertes, and say certain things about him, such as he's very wild, and see what the friends say. (Later, Hamlet, in trying to discover if the King is really guilty of murder, will use a similar device to discover the truth: He'll watch the King's reactions while something like the murder of King Hamlet is shown in a play.) Polonius is quite proud of his plan, because, as he says, Thus do we of wisdom and of reach, / With windlasses and with assays of bias, / By indirections find directions out (2.1.61-63). Of course, when Polonius mentions we of wisdom and of reach, he's thinking of himself, despite the fact that he takes too long to say all of this, forgets what he's saying, and contradicts himself. Reynaldo politely tolerates all of this, and goes about his business. Exit Reynaldo. Enter Ophelia: Just as Reynaldo leaves, Ophelia comes rushing in, badly frightened. Without warning, Hamlet has come into her closet (i.e., her study or sewing-room), seized her wrist, stared at her, sighed, and gone back out, all without saying a word. His clothes were unlaced and unbuttoned, and he had a look so piteous in purport / As if he had been loosed out of hell / To speak of horrors (2.1.79-81). It's interesting and puzzling that she should describe him very much as the Ghost might be described. However, Polonius isn't puzzled. He immediately jumps to the conclusion that This is the very ecstasy of love (2.1.99). He says that he is sorry he misjudged Hamlet, but he is most interested in rushing off to tell the King. Polonius' exit lines, This must be known; which, being kept close, might move / More grief to hide than hate to utter love (2.1.115-116), are not the clearest that Shakespeare ever wrote, but they need to be considered carefully. He apparently means that if he doesn't tell the King that Hamlet is crazy because Ophelia dumped him, there will be more trouble than if he does tell. This implies or assumes a couple of things. First, the King is very interested in finding out what is wrong with Hamlet. And, since this is the first time we've seen any sign of the antic disposition that Hamlet said he might put on, we may assume that the King hasn't seen any sign of it, either. Therefore, the antic disposition is probably not the reason for the King's interest in Hamlet's state of mind. We can guess that Claudius sees Hamlet as a potential political rival, and that Claudius senses danger in Hamlet's continued mourning for his father. Second, the phrase hate to utter love means that Claudius will hate to hear that the daughter of his close advisor has a relationship with Hamlet. This might lead us to guess that Polonius' realthough unstatedreason for putting a stop to the relationship was to make sure that he was on the right side: the King's. Summary of Act 2, Scene 2: The King tells Rosencrantz and Guildenstern to investigate Hamlet's madness . . . Polonius's theory of Hamlet's madness . . . Polonius examines Hamlet . . . Rosencrantz and Guildenstern examine Hamlet . . . The players arrive . . . Hamlet's second soliloquy. Enter King and Queen, Rosencrantz and Guildenstern. King: Welcome, dear Rosencrantz and Guildenstern (2.2.1). Exeunt Rosencrantz and Guildenstern. Enter Polonius. Polonius: I have found / The very cause of Hamlet's lunacy (2.2.48-49). Enter Ambassadors [Voltemand and Cornelius]. King: Well, we shall sift him (2.2.58). Exeunt Ambassadors [Voltemand and Cornelius]. Polonius: My liege, and madam, to expostulate (2.2.86). Enter Hamlet.

Preventing Pet Theft for Cruel Purposes

Preventing Pet Theft for Cruel Purposes Organized pet thieves steal cats and dogs for two main purposes- to use as bait in dogfighting and to sell to laboratories through B dealers. Because pet theft is illegal, it is difficult to estimate the number of animals involved, but it is believed to be in the tens of thousands annually. How Are Cats and Dogs Stolen? Cats and dogs can be stolen from front yards, backyards, cars, streets, or sidewalks when the guardian goes into a store and leaves the dog tied up outside. Another popular way to steal cats and dogs is to answer free to a good home ads. The thief answers the ad, pretending to want to adopt the animal. Later, the animal is sold to a laboratory or used as bait in dogfighting. To prevent pet theft and for other reasons, it is important to always charge an adoption fee and to never give an animal away to a stranger for free. Even though the animal was given away for free, obtaining the animal in this way, under false pretenses, can be considered theft by deception which is a crime. B Dealers - Selling Animals to Laboratories B Dealers are animal dealers licensed under the Animal Welfare Act (7 U.S.C.  §2131) to sell dogs and cats commercially, including to laboratories. The regulations adopted under the AWA can be found at 9 C.F.R. 1.1, where Class B Licensee is defined as a dealer whose business includes the purchase and/or resale of any animal. This term includes brokers, and operators of an auction sale, as such individuals negotiate or arrange for the purchase, sale, or transport of animals in commerce. Class A Licensees are breeders, while Class C Licensees are exhibitors. B dealers are random source dealers who do not breed animals themselves. To prevent fraud and pet theft, B dealers are allowed to obtain dogs and cats only from other licensed dealers and from animal pounds or shelters. Under 9 C.F.R.  § 2.132, B dealers are not allowed to obtained animals by use of false pretenses, misrepresentation, or deception. B dealers are required to maintain accurate and complete records, including records on [h]ow, where from whom, and when the dog or cat was obtained. B dealers often work with bunchers who do the actual stealing in a pet theft ring. Despite federal regulations and record-keeping requirements, pet theft rings regularly steal animals in various ways and resell them to laboratories. Records are easily falsified, and animals are often transported across state lines to minimize the chances of someone finding their stolen pet. The American Anti-Vivisection Society lists B dealers and their Animal Welfare Act violations. In one notorious case, B dealer C.C. Baird lost his license and was fined $262,700, as a result of an investigation by Last Chance for Animals. LCA is the leading organization in the U.S. raising awareness about B dealers. The USDA maintains a list of licensed B dealers, organized by state. Keep in mind that not all B dealers sell stolen animals to laboratories, and most sell animals as part of the legal animal trade. Bait Animals for Dogfighting Cats, dogs and  even rabbits can be stolen and used as bait in dogfighting. In a dogfight, two dogs are put together in an enclosure and fight to the death or until one can no longer continue. Audience members bet on the outcome, and thousands of dollars can change hands at a single dogfight. Dogfighting is illegal in all 50 states but is thriving among both professional dogfighters and thrill-seeking teenagers. The bait animals are used to test or train a dog to be as vicious and aggressive as possible. What You Can Do The Pet Safety and Protection Act of 2011, H.R. 2256, would prohibit B dealers from selling animals for use in research. LCA urges everyone to contact their federal legislators, in support of the bill. You can look up your representative on the House of Representatives website, while your senators can be found on the official Senate website. Find out more about the bill from the LCA website. To prevent pet theft, microchip your animals and never leave your animal unattended outside. This is common sense protection not only from pet theft but also from predators, exposure, and other threats. You can learn more about pet theft and B dealers from Last Chance for Animals, including more ways to fight pet theft by B dealers. Pet Theft and Animal Rights From an animal rights standpoint, pet theft is a tragedy, but using any animal for dogfighting or for vivisection violates the animals rights, regardless of whether the animal was stolen or used to be a pet.

Success with Agile Project Management in General Dynamics Case Study

Success with Agile Project Management in General Dynamics - Case Study Example As Stapleton (2003) notes, the reason why DSDM agile framework was adopted is not only because of their reputation for high quality delivery projects, but also because of the sensitivity of the project. In addition, DSDM have been proved for their MoSCoW approach, which has been applied and yielded success in past projects. In addition, DSDM is known for their iterative and incremental approaches that are a great determinant of success in agile projects (Stapleton, 2003). The Ministry also chose this agile framework because of its earlier project management experiences where there was budget overrun, time constraints and lesser successes (General Dynamics, 2010). In addition, the ministry needed a technically complex project, and this could definitely not have been achieved by employing the traditional project management approaches. The other reason that saw DSDM being contracted for the project was due to its ability to stick to its principles that guide its success, and the ability of this agile framework to bridge the gap between prime contractors and customers to a successful integrated project. The main problems that the project team tried to solve were schedule deadlines, costs and technical applications of the project. The ministry of Defense saw the dire need for up-to-date technological applications that would help reduce cases of mistaken identity in the heat of the battle, and this would be achieved through the Combat Identifications Server (CIdS) Technology Project (TDP) (General Dynamics, 2010). These problems could not be adequately addressed through the traditional model. To address the problems, the agile framework adopted some of its most basic and well known techniques. DSDM is known for applying eight basic principles that are guidelines that lay the foundation for the success of the framework (Layton, 2012). These techniques are a focus on what the business needs, timely delivery, collaboration, and un-compromised

Developing Marketing Communication Coursework Example | Topics and Well Written Essays - 2000 words

Developing Marketing Communication - Coursework Example The flagship concept of marketing involves the communication and product promotion for products considered top of the art used to drive sales in international markets (Samsung Mobile, 2014). Using marketing concepts and theories such as the theory of the firm, marketing mix, and retention marketing mix, this paper seeks to analyze SE’s use of GUC as a product promotion campaign. In addition, the applicability of the media and promotion tools is assessed and compared with theoretical best practice. For instance, using the theory of the firm, it is considered best practice for companies to mitigate their spending and increase returns such that product promotion is both beneficial to the company and directly influencing sales positively (Luo, & Donthu, 2006). The paper concludes with recommendations regarding areas in product promotion where Samsung should adapt different or improve on the current approach. For instance, international campaigns featuring products that do not make it to the international market burden promotional campaigns with extra costs. Samsung Electronics (SE), is a technology company that competes in the mainstream international smartphone industry. To address the threat of surging sales following the entry of alternative cheaper phones such as Xiaomi Note targeting the Chinese market, Samsung developed the GUC to familiarize customers with the ‘Next Big Thing’ (Extreme Tech, 2014). Samsung trades all its flagship smartphones with the tagline, ‘The Next Big Thing’ which serves the purpose of communicating to customers about the currently released premium products (Samsung Mobile, 2014). SE’s 2014-GUC makes use the DRIP (Different, Reinforce, Inform, and Persuade) Model aiming at: In SE, GUC targets the international middle-to-upper class customers (Extreme Tech, 2014). Although Samsung products are sizably cheaper than those of competitors such as Apple, the company’s