International marketing Assignment Example | Topics and Well Written Essays - 2000 words

International marketing - Assignment Example 4. Assessing current and future trends that will affect the organization and some of those changes that would have an effect on the organization. Macro environmental analysis can also be termed as remote or general environment analysis. This is because of how it affects around all organizations, and how strategic managers have no influence or have little influence over the environment (Stead, Garner, and Starik, 2004, p.56). Macro environmental managers’ main focus should be the need to evaluate variables that will play a major role as the market drivers for the future of the organization (Lowe and Doole, 2005, p.54). This means that managers need to focus on the factors that will have the greatest influence on the market for many years to come. When these factors have been spotted, it is very vital to make sure one assess their impacts on the market process, after that the company needs to evaluate the different drivers, if they are favourable or unfavourable to their chosen market or product. The global macro environmental analysis has a great influence on the development of individual national condition, but this means that each country has its own unique set of macro environmental conditions that are related to the country’s history and development (Stonehouse and Campbell, 2004, p.144). The main purpose of macro environment analysis in the global market is to identify similarities and differences between countries. The company chosen was Toyota Motors Corporation, a motor car corporation in Japan, and the country of choice is Japan. Toyota Motors Corporation is based in Japan (New York Times, 2012). Rivalry and conflict that arises from the departmental intra-firm environment is a problem, but can be controlled within the management...Therefore, Toyota decided to withdraw its support for the formula one racing competition, and in turn focus its attention on its vehicle manufacturing (UKessays.co.uk, 2003). With the global economic recovery, T oyota has continued to increase its output in the global market; with many countries experiencing growth in their economies, this provided Toyota with a chance to develop new products in new markets. For example, Toyota aims to occupy more than 10% of the Indian car market by the end of 2015. Social factors These are factors related to the society. Business can’t grow without the society, reasons being that the society is part of it. Social factors include demography, population growth, and company image (UKessays.co.uk, 2003). Any change in the social factors greatly affects the demand and supply in an organization. Socio-cultural factors have had an effect on Toyota in one way or the other. Toyota have led in product quality had they have achieved a good image in many societies, through social activities in different locations worldwide. For example, the Toyota project in Kirloskar Group for the drinking water for the Karnataka peoples (a state in South India). These social activities and projects have solved the social problems for the locals. Consequently, Toyota has earned respect and cooperation from the local people, and created a good image for them (powerfulwords, 2003).

Date Rape Essay Example | Topics and Well Written Essays - 1750 words

Date Rape - Essay Example Sometimes called 'contact rape' or 'sleep rape', the act is performed with the help of drugs like ketamine, Gamma-Hydroxybutyric acid (GHB) and benzodiazepines such as Flunitrazepam ('roofies')1. Keith Burgess-Jackson in a recent book on rape called A Most Detestable Crime: New philosophical Essays on Rape (OUP, 1999) states that rape is such a confounding idea that it is tough to restrain it within a definition. There are too many kinds of it and hence the comprehensiveness of one definition can be measured only by the exclusions it suggests. should it be conceived as forced sex, violent sex, coerced sex, compelled sex, nonconsensual sex, pressured sex, exploited sex, involuntary sex, expropriated sex, objectified sex, unwanted sex, nonmutual sex, or bad sex. Here the philosopher must do more than provide a definition. He or she must formulate a theory a theory of the concept. It may be that no single theory accommodates all of the data, in which case the most we can hope for is a theory that illuminates more than any other2.(4) The idea of date rape adds one more bizarre dimension to this array of human bestiality. In fact, the process of classifying rapes has itself come under scrutiny. Feminists have argued that there has always been a salacious element in the naming and description of this private female trauma. Both men and women were callous enough to excuse such 'aberrations' within the sphere of life. But, of late, things have changed. In an interesting book called Representing Rape: Language and Sexual Consent (Routledge, 2001), Susan Ehrlich argues that continued resistance to male linguistic appropriation have resulted in a new glossary of the female psyche. She says that "when one group holds a monopoly on naming, its bias is embedded in the names it supplies and the names it does not supply. Thus, innovative terms such as sexism, sexual harassment and date rape are said to be significant in that they give a name to the experiences of women. a few years ago they were just called life." (12) Rape is much more prevalent than believed. Social, cultural and even educational factors prevent women from reporting acquaintance rape. Quite often, the victimizer is shrewd enough to convince the victimized that the act was not rape, that it happened because of circumstances, that it was an uncontrollable expression of emotion and so on. Since a majority of the women involved in such cases are credulous or nave, such verbal excuses assume significance too. The result is that date rapes are not as systematically reported as are 'rapes.' This mystifies it; more so because it is common knowledge that any act of forceful sex is not subsumed under the definition of rape. The prevalence rate of acquaintance rapes are often found to be erratic simply because the victims are either ignorant of the crime perpetrated on them or they do not want to add on to the unedifying aftermath (including legal formalities) of an acquaintance rape. In an inspired study called Violence in Dating Relationships: Emerging Social Issues, editors Maureen A Pirog-Good and Jan E.Stets contend that when the victimizer is an acquaintance, women are often reluctant to identify the person let alone label the event as rape3. This is the reason why we do not have authentic statistical data on this social

Female Representation in Parliament: Research into the Conservative Party

Female Representation in Parliament: Research into the Conservative Party Female representation in parliament and the Conservative Party and how they engage with women’s issues. Through a recent gendered analysis of the Conservative Party, it has come to fruition that women are still being underrepresented in politics and women’s issues are not being heard. Such research has demonstrated that this may be due to the selection process being biased and political office remaining a masculine field. Women are still representing ‘fewer than one in five MP’s in the UK’ (Russell et al, 2000 :17) and make up just 21.8% of the world’s parliamentarians (Forke & Rickne, 2016). The female absence from politics has suggested that society might be getting its leaders from an excessively narrow area of human talent and that female preferences are underrepresented in political judgments’ (Murray, 2014). Due to this lack of female representation, a number issues such as childcare, women’s pensions and care of the elderly are not being properly addressed. At present, there is a distinct limit in the amount of of research conducted into gender in the conservative party and the House of Commons but a fair portion of the preexisting literature surrounding it all points to gendered inequalities based on old forms of gender norms in parliament. In the following research report I will explain why females are so under represented in parliament and the gender inequality that comes with it as well as explaining what effects the male built establishment in the party has on governmental policies such as childcare. Methodology This analysis uses secondary data that has been collected from the UK data service. The data was originally used by Paul Webb and Sarah Childs (See Webb & Childs, 2009) for ‘an extensive gendered analysis of the contemporary UK Conservative Party’ (Webb & Childs, 2009). The data was collected over the duration of three years in order to assess how far the Conservative Party was assimilating women and their concerns and if women’s issues were being taken seriously (Webb & Childs, 2009). The full dataset consists of 27 face –to- face semi-structured interviews with Conservative Peers and 19 Conservative MP’s. Focus groups were also conducted with 7 groups of floating and unbiased individuals and then six groups of party members. Through the analysis of secondary data I will be assessing the accounts given by several members and nonmembers of the parliamentary group through the dissection of qualitative interviews of two male and female Conservative peers and two male and female Conservative MP’s. Qualitative interviews are particularly useful as a form of research because they ‘access individual’s attitudes and values- things that cannot necessarily be observed in a formal questionnaire’ (Silverman, 2004, 182). In using 4 female and 4 male interview transcripts I was able to access the difference of opinion of why they believe females are being under represented in the Conservative party and the House of Commons and how they think women’s issues could be better dealt with. I also analysed four focus groups, two of which are Conservative Party sympathisers and two of which are groups of party members. Focus groups are particularly useful as a form of secondary research because ‘in focus groups participants are able to bring to the fore issues in relation to a topic that they deem to be important and significant [†¦] because the moderator has to relinquish a certain amount of control to the participants, the issues that concern them can surface’ (Bryman, 2012, 338). I have used focus group data because the data that occurs from the participants interacting with one another can be useful in determining the specific issues related to the topic in question (Bryman, 2012). However, there are certain limitations to this type of research, focus groups produce an extensive amount of data, which can sometimes be difficult to analyse on top of being excessively time consuming. Therefore, developing a strategy to analyse the data which incorporated both what people say and their pattern of interaction can prove to be quite problematic (Bryman, 2012).   Another limitation of focus groups is that sometimes the poor quality of recordings causes them to become inaudible, which affects the transcription and therefore subsequently the data produced, rendering it unreliable (Bryman, 2012). There are also certain limitations to qualitative interviews as interviews do not tell us ‘directly about peoples experiences’ and ‘few researchers believe that in the course of the interview, you are able to get into someone’s head’ (Silverman, 2015, 83). The following report uses thematic analysis from the study of qualitative interviews and focus groups and explores the under representation of women in the Conservative Party and political office, with reference to gender equality in the conservative party and also seeks to explain why women’s exclusion from politics may be due to particular women’s issues such as childcare and care of the elderly which has not been properly addressed by the government. Findings Under representation of women in the Conservative Party Through my analysis of the research data, it came to attention that it has generally been thought that women are severely underrepresented in parliament and in the Conservative party (Russel et al, 2000). Many of the interviewee’s agreed upon the fact that the selection process is still deemed ‘prejudiced and sexist’ and is still run by middle- aged men which makes it harder for females to maneuver. (Russell et al, 2000). For example, women now only represent 9% of the parliamentary party and out of 48 candidates that applied to the Conservative Party, it was found that only seven women out of those candidates were interviewed by the selection panel. This is due, as one male Conservative MP claimed, to the selection panels having certain bigoted views towards females: â€Å"The selection panels are based of white older men who consist of pig headed old guys who turn up wearing Second World War underpants with the attitude that goes with it’. (Male Conservative MP) This can be backed up by Theresa May, a female member of the Conservative party, who in a party conference said ‘looking at its elected representatives you will see a predominantly white male party. Given that we now see an ethnically diverse society, where women play a major role, the conservative party doesn’t look like the people its claiming to represent’. (Theresa May, Party Conference, 2002). This can be further shown when the male MP expressed his amazement at the lack of females in parliament and claimed that even in countries like Rwanda and Pakistan, which are notoriously patriarchal societies, they have more women representatives in their government than Britain does. It has been accepted that in order to get more votes, the Conservative Party needs to obtain more women into the party and therefore makes the selection process more accessible. However, one female conservative peer claims: â€Å"It’s still harder for women to get selected even in spite of the party saying ‘we’d like a woman’†.   (Female Conservative Peer) Females were often subjected to criticism for their personal lives, if they were example said to be divorced. One female MP claimed that women therefore had to ‘cuddle up’ to the selection committee; â€Å"Whose instinct is to prefer a pinstripe identikit candidate with who they wish to spend Friday evenings† (Female Conservative MP) In other literature, it has been suggested that some women have been made to feel uncomfortable and unwelcome in the House of Commons due to the masculine feel of it (Russel et al, 2000). This is further shown in the data studied as a male Conservative MP talks about the aggressive nature of politics and women who feel uncomfortable in the House of Commons are so because women are generally less confrontational than men. The House of Commons is thus seen as less feminized and an unattractive place for women to work in. One Male MP even admitted to the party being unable to change itself and if women weren’t happy with the way things were, then they would have to adapt and change themselves in order to fit in. Gender Equality in the Conservative Party and House of Commons Through the analysis of the focus groups, the theme of equality was an issue that was raised often. Interestingly, both the men and the females agreed upon the fact that: â€Å"I think for any women wanting to get ahead on her own abilities she’s got to be probably twice as qualified as a lot of men† (Focus Group, Male Conservative Member) The participants generally felt that in order for a woman to get ahead they would have to be very self- assured and confident if they wanted to ascertain positions they wanted. In most of the female focus groups it was widely discussed that women were bullied in the House of Commons and that they had to put up with a lot of ‘sexist rubbish’, claiming that the men were always likely to back each other up, but constantly looking for a way to put down the women. The theme of equality is an issue that has been raised in previous literature, as Dillard (2005) claimed that ‘women experience some disadvantage based on their sex or gender roles’ (page number) and Krook & Childs (2010) also claimed that due to inequality, women therefore ‘rarely assume leadership roles and now make up a minority of all top party officials’ (Krook & Childs, 2010, 6). It was also discussed on one floating voter focus group how politicians are out of touch with things like gender equality with one male in the group claiming that he is disappointed by the progress that women have made in terms of equality, and said: â€Å"Politicians often point to a rare example of two successful female politicians to prove that its possible, but in reality it isn’t as easy as that† (Male, Floating Voter Focus Group). When asked what the Conservative Party and the house of Commons should do to get more support of female voters and get more women into parliament, one woman from the floating voter focus group claimed that even if the party did attempt to appeal more to women, it wouldn’t matter because the female voters would know that it was insincere; Interviewer : â€Å" Do you think theres anything the conservative party should be doing to appeal more to women?† Female Respondent: â€Å"If they do we know it’s a lip service. That’s the problem. They think its like we need to speak to women to do whatever it takes, but they shouldn’t even be asking this it should be innate† (Female, Floating Voter Focus Group). Many of the females from the focus groups seemed to think that the ‘glass ceiling’ effect was still in play, with one woman from the floating voter focus group claiming; â€Å"People are saying theres no more sexism but if you actually examine the percentage of people in the highly paid, powerful jobs, the glass ceiling is there and in fact its getting worse†( Female, Floating Voter Focus Group). This is further shown in the literature, in the written report by Webb and Childs after they concluded their research analysis where they found that while ‘42% of women strongly agree that government should make sure that women have an equal chance to succeed, onlu 25% of men do† (Webb & Childs, 2011, 17). Showing that gender inequality is still prevalent in some political parties. How the Conservative Party and the House of Commons engages with womens issues of childcare and the care of the elderly. Through analysing the data, an important theme present was how the Conservative Party engages with women’s issues such as childcare. It was widely discussed how politics is an inhospitable environment for woman who have children and other responsibilities. â€Å"The way politics works often puts off quite a lot of women. Its not very friendly to somebody who has obligations to the family† (Male Conservative MP). This can be seen in reports from other literature of meetings taking place in the House of Commons until very late at night, subsequently making it difficult for women to be there due to family commitments (Russel et al, 2000). Some of the female interviewees all claimed that the unwelcoming environment made it difficult for younger women to get into politics because they are heavily burdened with the responsibility of a full on job and looking after their children. It was discussed how woman are finding it increasingly difficult to juggle both their careers and their personal life, with some interviewees suggesting that the reason why female candidates weren’t selected into the party was due to women being perceived as unable to fully commit to their careers like their male counterparts, one female peer claimed; â€Å"the reason why you end up with middle class white males is because they have previously run a business but women have to think about children† (Female Conservative Peer). This is recognized in other literature as Hymowitz (2005) argues that there has been the general perception that if a woman has a child then she cant be devoted to her job as she could be. Bryson and Heppell (2010) claim that the party has been previously criticized for assuming that women can continue with their roles at home and at work which has put them under huge strain and they have been unable to perform to the best of their ability. They further claim that ‘instead of having it all as liberal feminism seemed to promise, women are instead doing it all† (Bryson & Heppell, 2010, 46). Some female interviewees also complained of being asked how they could cope in the party if they were to have children. Through gender norms it has been believed that the care of the child is up to the mother, but many of the female interviewees expressed their outrage at this policy as one member of the Conservative Party member focus group said: â€Å"women should be able to have the choice to go out to work or staying and rearing children† Female Conservative Party Member, Focus Group. In terms of how the government is concerned with the issue of childcare, many of the female interviewees claimed that the state isn’t putting enough funding into childcare so woman are unable to juggle both their careers and their personal life. One female of the floating voter focus group claimed; â€Å"The child care facilities in London are shocking, they are far too expensive and you need to earn 30,000 to breakeven with childcare†. (Female, Floating Voter Focus Group.) This has meant that many single mothers have had to go onto benefits, because even if they were to secure employment, they still wouldn’t be able to support themselves because of the expensive rate of childcare facilities. There was a strong agreement that childcare shouldn’t be down to the responsibility of the woman, with one woman from the floating voter focus group claiming: â€Å"it shouldn’t be seen as solely the womans responsibility because two people have a child so its both their responsibility and that’s when the whole equality thing sort of breaks down and womens issue become an issue†. (Female, Floating Voter Focus Group.) One floating voter focus group interviewee claimed that womens pensions have subsequently been affected by childcare which is an area that the government has not paid much attention to, claiming that: â€Å"Women are digging in and out of employment in a way much more often than men because your busy with family responsibilities† (Female, Floating Voter Focus Group) As well as the responsibility of the children being put onto women, it is also believed that the care of the elderly is invariably part of their domain too. One female MP claimed that; â€Å"An awful lot of women are tearing their hair out and trying to balance everything, doing two jobs, looking after their children, their home, their elderly relatives. If all those women were actually working to the full extent of their capabilities then the boost to the economy would be significant, statistically significant† (Female Conservative MP). Thus meaning that due to women being under represented in government, there are few voices out there to help put forward the issues that women are facing, such as balancing their careers with their responsibility to their children and other family relatives. Although it was agreed upon that there would be many benefits of having more females in parliament and in the Conservative party as one male MP claimed that woman would have a better understanding of child care policies which could be put in place. The action has not been put in place which leaves women in a very vulnerable position, especially as there is not enough women to defend them on these grounds. Conclusion Overall this research report has demonstrated clearly that both female representation within the Conservative Party and the party’s lack of progressive engagement with women’s issues are clear demonstrations of how unrepresentative British government’s make-up and enforcement currently is. The thematic analysis of Webb and Childs data has allowed an exploration into key political issues that have arguably not been given due academic and political research. It has been shown to be apparent that members of both genders within the Conservative Party acknowledge the inherent unrepresentative nature of the party and that there is little more than plain acceptance of the cultural norms in place to main its patriarchic contour. Given women have often come to feel uncomfortable within the Conservative party, this has transcended into female political participation generally and leaves many holding little desire to engage with politics due to the scarce attention and impact devoted to women’s issues. The above in combination leaves the Conservative party to continue to be perceived as archaic in its views and this in turn prevents women from seeing positive political change or even seeking to lead such change themselves.    Bibliography Transcripts used: M2 Conservative Peer M7 Conservative Peer M8 Conservative MP M9 Conservative MP W5 Conservative Peer W6 Conservative Peer W8 Conservative MP W9 Conservative MP Focus Group 1. Conservative Members Focus Group 2 Conservative Members Floating Voter Focus Group 1 Floating Voter Focus Group 2 Bryman, A. (2012)  Social research methods. 4th edn. New York: Oxford University Press Bryson V & Heppell   T. (2010) ‘Conservatism and Feminism; The Case of the British Conservative Party’. Journal of Political Ideologies. Campbell, S, Childs S & Lovenduski J. (2006)   ‘Womens Equality Guarantees and the Conservative Party’. The Political Quarterly. Childs S, Krook M. (2010). ‘Women, Gender and Politics. A reader’ Oxford University Press. Childs S, Webb P. (2012). ‘Sex, Gender and the Conservative Party. From Iron Lady to Kitten Heels’. Palgrave Macmillan. Chiu & Monroe (2010). Gender Equality in the Academy, the pipeline problem. Cambridge University Press.Volume 43, issue 2. Dillard, A. (2005) ‘Adventures in Conservative Feminism’ Society, March/April Forke & Rickne (2016). The Glass Ceiling in Politics; Formalisation and Empirical Tests. Comparative Political studies. Hymowitz,  C (  2005). Women Internalize Stereotypes of Themselves as Weaker Leaders.  The Wall Street Journal Online. Accessed online, 2nd   May  http://www.careerjournal.com May, T. (2002). Conservative Party Conference Speech. Accessed online, 4th May. https://www.theguardian.com/politics/2002/oct/07/conservatives2002.conservatives1 Murray, R. (2014). Quotas for men: Reframing gender quotas as a means of improving representation for all. American Political Science Review, 108, 520-532 Russel, M. Lovenduski, J, Stephenson M. (2000). ‘Womens Political Participation in the UK’. The British Council, The Constitution Unit. Accessed online, 1st May . http://www.ucl.ac.uk/political-science/publications/unit-publications/89.pdf Silverman, D. (2015).   Interpreting Qualitative Data. Fifth Edition. Sage Publications.

Franklin Essay -- essays research papers

A Prominent Individual Benjamin Franklin was a very prominent figure in shaping our nation. Many people look at him as a role model or just as an amazing individual. He had his faults just like every human being had, and he shouldn’t be discredited because of a few minor glitches to his character. As being the only person that had signed The Declaration of Independence, The Constitution, and the Treaty of Paris, this immediately separates him from all others. One of the things that he wrote about in Benjamin Franklin: The Autobiography and Other Writings, was trying to be the ideal person, and even made a list of virtues to live by. His virtues were very important to his lifestyle, and he followed them to a great extent.   Ã‚  Ã‚  Ã‚  Ã‚  One of his important virtues was humility. It was simply stated: â€Å"Imitate Jesus and Socrates.† From the beginning of Franklin’s life, when he went to grammar school he was always interested in learning. His father took him from grammar school and his next move was to be an apprentice to his brother as a printer. With undying love for knowledge he continued to learn how to read and write well. â€Å"From a child I was fond of reading, and all the little money that came into my hands was ever laid out in books† (Franklin 13). He continually got books from other print shops and stores to read on the side of working. One of the writings that touched him the most was the Socratic dialogue that he read in the back of a grammar book that he borrowed. He continued his research on Socrates, and therefore the Socratic method became a driving force in his beliefs. That is why he states that we should ‘Imitate Jesus and Socrates’. Their views must have some basis in common in order for him to look up to them that much.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"My intentions were to acquire the Habitude of all these virtues, I judg’d it would be well not to distract my attention by attempting the whole at once, but to fix it one of them at a time, and when I should be master of that, then proceed to another, and so on till I should have gone thro’ the thirteen† (Franklin 93). He believes that if he masters all of these virtues that he will become the perfect individual. If humility is the thirteenth one, than it must be the most important one in his life, or at least a closure to a perfect lifestyle. He made a book in which he allotte... ...t. Franklin learned very much in his life, maybe even more than he taught to others. Franklin has a method of teaching that I believe is a proper way of getting ideas across. â€Å"Do as I say, not as I do.† I feel that this statement alone totally defeats the characterization of Franklin being a hypocrite. The flaws in Franklin’s character should not be analyzed as closely as some look at them. It is all part of a learning process, which he has passed on to us as readers.   Ã‚  Ã‚  Ã‚  Ã‚  Many of the setbacks that Ben Franklin has had in his life are looked at by some people to be considered flaws that contribute to hypocrisy. He was a great individual, maybe not perfect, but he did many things for the well being of our nation. He is one of the frontrunners of modern society with his inventions and discoveries. His experiments go beyond the major things such as electricity, every thing that he has done in his life was an experiment. He tried to be the perfect individual and a teacher of perfection. I think he did a very good job of accomplishing his goals and we should look up to him as being not only a down to earth person, but also a person that has risen to supremacy.

Total Accounts Receivable

Bradmark Wholesale General Supply ACL Case Study This paper contains the summary of the details and results of the audit tests on Bradmark’s Revenue and Expenditure Cycles. The audit tests were performed through the ACL Program. 2005 Rachelle Cultura | Trixia Ebol | Christine Fonseca Mary Rose Samas | Nadaine Tongco Ross & Specter Co. October 24, 2012 1 | P a g e REVENUE CYLCE Assessment of Internal Controls over the Revenue Cycle The assessment of Bradmark’s internal controls over its revenue cycle procedures were done through the analysis of the processes each department is undertaking.For the Sales Department, it is but right that the clerk will seek the approval of the credit manager for customers with insufficient available credit. However, the credit manager should not only verbally authorize the clerk to change credit limits. More so, it is inappropriate for him to delegate the said task to the clerk as it violates the general control of authorization. Reconcilia tion of the documents – packing slip, shipping notice, and bill of lading – with the goods to be shipped must likewise be done for independent verification.Several copies of these documents must be made to be filed for future reference and monitored by the departments responsible in the each of the operational processes. In conclusion, Bradmark needs to improve some of the internal controls over its revenue cycle procedures. Existence or Occurrence From Bradmark’s data files on sales invoices, cash receipts and list of customers, the ACL software was used to compute and determine the Accounts Receivable balances of customers in the books. January 20, 2005 United City 920 4 h Street Bridgewater, New Jersey 8807 Dear Sir/Madam, In connection with an examination of our financial statements by Ross & Specter Co. , Certified Public Accountants, 8th Avenue, Manhattan, New York (NY) 10014, we will appreciate it if you will indicate the correctness of the following info rmation. Our records indicate that, at the close of business on December 31, 2004 the amount payable on your account was $8,627 Please sign the confirmation form in the space provided below if this amount agrees with your records.If it does not agree, do not sign below but explain and sign on the reverse side. Please return this form directly to our accountants in the enclosed envelope. Very truly yours, Ross & Specter Co. Confirmation – Information is accurate: ________________________________ Signature and date 2 | P a g e In order to verify the existence or occurrence of what these accounts actually owed to Bradmark, confirmation letters were sent to certain customers. Customers with unpaid balances in the records received confirmation requests from Bradmark.The figure above is an example of a positive confirmation letter that was sent to one of their clients, United City, asking for a verification of their balance amounting to $8,627. Similar positive confirmation letters were also sent to other customers with outstanding balances to the Company. Completeness In terms of verifying whether the sales figure represent those that actually occurred and were shipped during the period, the Sales Invoice and Shipping Log records were joined. However, to find out which items were not shipped, using the unmatched category was necessary. Presented below is the result of this audit test.As observed, the sales last November 4, 2004 to Customer 65003 (University Electronics) was not in the record of shipped goods. This gap should be further investigated by verifying the delivery of the goods with the said customer. In addition to that, there were items that were shipped past the cut-off date (December 31, 2004). The ACL procedure used to determine this was the filter function. The filter â€Å"Ship_Date > `20041231`† was used and the results are displayed below. 3 | P a g e In total, there are ten records that should not be part of the Total Sales amount f or the period.These records amount to a total of $29,495. 70. After taking into account the results for these two tests, the should-be balance for the Total Sales of the period was computed to be $5,317,470. 36. Valuation or Allocation The total Accounts Receivable balance in the records of $4,752,257. 70 was verified by setting a filter of â€Å"Remit_Num = 0† and then getting the total amount due. By doing this, only those sales which do not yet have a remittance advice are part of the accounts receivable. The figure below is the outcome of this procedure. 4 | P a g eHowever, if the difference between the total sales and the total cash received (for the period ending December 31, 2004) was computed, then the total Accounts Receivable balance would be $4,578,008. 14. This indicates that the Accounts Receivable is misstated in the financial statements. Moreover, from the analyse tab and the function â€Å"Age†, an aging of the Accounts Receivable was performed. The sum mary of this analysis can be seen in this figure: 5 | P a g e It should be noted that based on this test, the allowance for doubtful accounts should be adjusted to reflect the actual accounts, which can be considered as uncollectible, i. . those that are already over 90 days. The balance would then be $1,945,870. 20. 6 | P a g e Compared to the current estimation method of the Allowance for Doubtful Accounts of Bradmark, this method of aging the Accounts Receivable is more appropriate. This also ensures that the balance is reasonable and properly valued. Accuracy To test the accuracy of the recorded cash payments from customers, the Sales Invoice record was compared with the Cash Receipts record. These tables were joined and afterwards, the amounts due found in the Sales Invoice table was contrasted with those actually received in the Cash Receipts table.The figure below shows the records that did not match and, in effect, constituted errors to the reported balances of the accounts receivable and cash receipts. There are a total of eight records that show inconsistencies within the records of the company. Nos. 12684, 12687 and 12814 were remittances that were recorded by the Cash Receipts clerk but were not found in the Sales Invoice records. These may be considered as a red flag to Bradmark. With these results, the management should verify if they have, in fact, received these payments as this may indicate theft within the Company.Other records like remittance nos. 12657, 12663 and 12709 demonstrate probable human errors while recording, since these discrepancies were due to lack or excess of digits as shown below. Lastly, remittance nos. 12651 and 12697 reveal that the amounts due have not been paid in full. This constitutes receivables from the customers. There is a need, however, to verify this and include those with partial payments in the list of customers to whom confirmation letters will be sent. 7 | P a g e Other Operational Concerns (Related to Reven ue Procedures)Moreover, to make sure that the credit policy is consistently applied and that no customer exceeded his/her assigned credit limit, the join function was utilized. After joining the tables Customer and Sales Invoice using the many-to-many category, the filter â€Å"Amount_Due > Credit_Limit† was subsequently set. The outcome of this test can be seen from the following figures: 8 | P a g e This shows that six customers (Customer Numbers 65003, 419449, 564291, 784547, 811002 and 925007) were given approval to purchase beyond their allowed credit limit.Particularly noticeable are customers 65003 (university Electronics) and 925007 (Galaxy Company), who have several purchases that exceeded their allowable credit. An in-depth inquiry on this matter should be done to uncover the cause of these violations. EXPENDITURE CYLCE Assessment of Internal Controls over the Expenditure Cycle After assessing its practices, Bradmark’s internal controls over its expenditure c ycle appear to be inadequate. To rationalize this: ? Mr. James Walker has sole control over the determination of when to replenish the Company’s inventory, by how much and to whom to buy.This way of restocking seems to be unsystematic and subjective and by doing so, the Company is not that assured that purchases are made in an arms-length transaction. ? There may be gaps in the receiving report numbering system as the clerk must void receiving reports when errors are made during the data entry, thereby losing its significance as a control tool. ? Check and balance controls in place cannot be relied upon as there is a lack of segregation of duties. Mr. Walker has means to override. To illustrate, since Mr.Walker is the one encoding if the ordered products have been received in the warehouse and also the one making purchase orders, he can make a phony purchase order and indicate that it has already been received, even if no delivery has occurred. The accounts payable clerk woul d not detect that such was the case because her only verification toll 9 | P a g e she has is the RR Number that has been placed in the PO record, which, in the first place, was also encoded by Mr. Walker. Furthermore, it is to be noted that Mr.Walker played a significant role when the system was being put into place and can therefore effectively administer the system. Completeness Furthermore, in order to verify that there are no unrecorded liabilities during 2004, the Purchase Order and Receiving Report files were joined. Then, the resulting table was joined with the Voucher’s Payable file. To search for the items that were recorded, a filter is made to extract unmatched PO number in the three files. The result of this audit test is shown in the figures below: 10 | P a g eThe results indicate that there are 21 incidences where a good was received (as recorded in the RR File) but no order was placed for it (based on the absence of the entry in the PO file). These received go ods are also unrecorded in the Vouchers Payable file conceivably understating the Accounts Payable for the year. Moreover, the results also showed that there are 22 incidences where an order (as shown in Purchase Order file) was not received (as it cannot be found in the Receiving Report file) but was paid for by the Company (as indicated in the Vouchers Payable file).The unusual thing about these incidences was that these transactions were made with the same vendor (Vendor Number 11663). It is possible that all those purchase orders were fabricated and vendor number 11663 is a fictitious supplier. 11 | P a g e The summary of the actions taken is presented in this figure: Valuation or Allocation The Inventory Account is currently valued at $ 1,108,194. 94 which was calculated as the lower between lump sum cost and the market value of the inventory. This was verified by using the Total Fields function.The results are shown in the figure: 12 | P a g e However, such computation does no t value the inventory items individually at their lower of cost or net realisable value in accordance with the accounting reporting standards. Thus, inventory is currently misstated in the financial statements. Thus, to correct the inventory balance, it is necessary to use the filter and total function. Inventory items whose costs are lower than their market value were first added. This resulted to a total of 140 items having a should-be recorded cost of $941,109. 79.Meanwhile, 11 inventory items that should be valued at their market value have a total of $129,986. 27. Adding these two figures together, the inventory balance should be at $ 1,071,096. 06. 13 | P a g e Accuracy In asserting the accuracy of payments to vendors, the Check Register and the Voucher Payable data were joined. This gives us 17 entries that show zero value. Filter and total functions were used to determine if there are payments made which are greater than what was actually owed by the Company. As shown in the figures below, the total disbursed cash is greater than the sum 14 | P a g e f the full amount. The full amount is the basis for the disbursing of cash; however, five records appear to have exceeded this limit. One shows that there was a check issued to settle a payable that has a negative amount. In addition, three checks that have negative values were issued to pay three negatively recorded payables. Further examination of 15 | P a g e these check payments must be made in order to ascertain if these discrepancies have resulted from mere human errors or were intentionally made to cover a fraudulent act.By searching for duplicates, another anomaly was uncovered. One out of the 25 records shows that two consecutively numbered checks were issued to pay for one invoice. The management must investigate on this incident as this involves an explicit misuse of financial resources. 16 | P a g e 17 | P a g e Operational Risk This test focuses on the operational efficiency of the company. To ensure that the discount for their purchases are taken advantage of, the payment due date was compared with the actual payment date.This was done by first joining the Check Register and Vouchers Payable files using the matched category. Subsequently, those checks that do not have a check number were filtered using â€Å"Chk_Num ‘’†. This is to make sure that only those checks that were actually issued are compared to the accounts paid. The resulting data is again filtered using â€Å"Pay_Date > Due_Date† to arrive at those purchases whose actual payment data is beyond their due date. The following tables show the files after the employing the said filter: 18 | P a g e 19 | P a g e 20 | P a g e

The Earnings Game: Everyone Plays, Nobody Wins

SHC 4153 Accounting Theory and Practice Case Study The Earnings Game: Everyone Plays, Nobody Wins. Group member: Chong Li Yun| AH090043| Ho Shuang Tien| AH090095| Chua Huey Shieng| AH090053| Lau Foong Seong| AH090126| Aminah binti Nasaruddin| BH100002| Lecturer: Dr. Aniza binti Othman INTRODUCTION It is all about the shares price. The shares market is so active and everybody wants to win in this game. In reality, nobody would want to become a loser. They try to think the best way to gain the advantage and win in this game. Unfortunately, the players in the game used questionable tactics in order to win the game.All players are connected with each other and the winner will only goes to the player who able to control the game. Finally, who will be the loser? It could be the players itself or the outsiders e. g. the citizen who does not play the game. The dynamic share market could make the economy become gloomy and undesirable consequences will be occurs. Most of the companies involved in the earnings game where the companies have desire or have took actions to meet the analysts’ earnings per share predictions. The common players of this game include the companies themselves, analysts, investors, and accounting firms.There are many issues had been arise in the earnings game. ISSUES AND ANALYSIS 1. 0 MANAGEMENT In order to meet the analysts’ expectation on the earnings per share, companies will use some tactics to distort their current earnings even those tactics may against the law or regulations. The tactics included: a) Channel Stuffing Channel Stuffing is a tactic where the companies borrow from future sales to increase current results by selling goods to customers who aren’t ready to buy yet. In order to attract buyers, the companies are willing to take the cost of storing the goods.Sunbeam, consumer appliance maker is a company who use channel stuffing to boost its earnings in winter by selling millions of dollars’ worth of backya rd grills to customers. The customers not really need the goods at that season and they are allowed to defer payment until the spring. b) Premature Revenue Recognition Premature revenue recognition means the companies recording a highly contingent transaction as a firm sale. For example, MicroStrategy, a web software developer recorded the expected revenue from software upgrades other than actual sales.This is different from accrual revenue that allowed in accounting standard which the sales have been confirmed but the revenue has not been received yet. The software upgrades by customers are just an expectation of MicroStrategy. c) Unusual Structure For example, Boston Chicken has an unusual structure by which their hundreds of stores were owned by large regional franchisees called â€Å"financed area developers† or FAD. Boston Chicken lent money to FAD to start the business or open stores. After that, FAD recovered the funds in the form of fees, royalties and interest. There fore, Boston Chicken earns more profits as the stores opened more.However, the funds that they got back from FAD were not their real revenue. 1. 1 Advantages The advantages of doing these tactics are due to several factors. Firstly, they wanted to show a good result to the public especially those investors who are potential to invest in their companies. Therefore, they will either collaborate with accounting firms to show a good audit report, increase their sales by using future sales to replace current sales, communicate with analyst and so on. Regardless of ethical or unethical, what they want is to increase their earning per share (EPS) in order to attract investors.As a result, it can be concluded that channel stuffing, premature revenue recognition and unusual structure have the similar effects to achieve their ultimate goal. 1. 2 Disadvantages For the disadvantages, each approach has different side effects if the method does not work. For channel stuffing, the future sales mig ht be threatened if they cannot find replacement for it. They need to cover for the loan as soon as possible for everything they used this channel stuffing method. If they are failing to cover the loan, probably the person in charged might need to responsible for this matter thoroughly.In the case, CEO of Sunbeam, â€Å"Chainsaw Dunlap†, lost his job and reputation due to channel stuffing. While, for premature revenue recognition, the action actually does not follow the accounting standard because the revenue is recognized before the transaction have been made or before it happens. For example, in the case, MicroStrategy has recorded their future revenue that they expected to collect from software upgrades. This action can cause the company to overstate their sales and it will affect the trueness and fairness of financial statement of the company.Lastly, in order to enhance current earnings at the expenses of future earnings, the unusual structure system has been applied. For example, in the case, Boston Chicken actually acts like a financial institution that give loans for both its franchisees and area developers in order to open new stores. Boston Chicken only creates the impression that their operation is successful and profitable by opened many stores but in reality, the stores was never made any profit. The profits that they gain were not coming from selling chicken but coming from selling franchises.Boston Chicken only wants to boost their Boston Market â€Å"concept† just to increase their earnings per share (EPS). At the end, the system collapsed and the company filed for bankruptcy protection because the company would not able to complete its restructuring plan due to company debt. 2. 0 STAKEHOLDERS There are two main stakeholders that involved in this case which are investors and analysts. All the creative activities that had been done by the management are to meet the expectation of the analysts and at the same time the investors. 2. 1 InvestorsThere is an issue that the investors only depend on earning per share (EPS) as an indicator in making their investment decisions. All of them, no matter those who have the knowledge that EPS show almost nothing about the business’s health or those who know nothing, still follow the trend of relying on only EPS in making their investment decisions even though some of them may know it is unreasonable to do so. They will abandon those shares that could not achieve the quarterly expectation without referring other information. For them, EPS is the easy indicator to know whether the company is performing well or not.However, EPS are not accurate and adequate indicator to show the performance of company because EPS can easily to be manipulated in the market to attract investors to look at the outstanding share of a company’s stock. The higher EPS, the more investors can be attracted. Although investors know that the investment is a very risky, they do not have inte ntions to look other than EPS. This situation can cause some of the investors gain more profit or vice versa. 2. 2 Analysts Analysts as the intermediaries only focus on the earnings estimates.Furnishing correct earnings estimates is what analysts are paid to do. The accuracy of their forecasts would help analysts maximize compensation; gain reputation and ranking on various analysts and at the same time manage their workload. Therefore, they are more willing to focus on earning rather than analyze the other information of the company. 3. 0 ETHICAL ISSUES Most of the organization has been collapsed because of ethical issue practiced in the organization. Same goes to the company, if this ethical issue never had been settled, they will face the same situation like other company faced it before. . 1 Collaboration of company management and analyst Even though there is a regulation for fair disclosure, company management still finds a loophole to collaborate with analysts in influencing a nd manipulating their expectation or forecast value on share. Although it is not against the law, it is unethical for them to control and influence the stock market by collaborating under the table. It is unfair to the investors who seem to be the puppets controlled and influenced by others. 3. 2 Auditors Auditors stretch the regulation to keep the good relationships with the client.Although the auditors know every creative actions and creative accounting of the companies, they still pretend do not know anything in order to retain their clients which contribute to their revenue. It is unethical for them to do so, although it may be legal for companies to do so, however, as auditors, they have the responsible to disclose any actions which may shaken the daily operation and going concern of the companies. RECOMMENDATION 4. 0 ROLE OF ANALYSTS Analysts should be independence and make the risk analysis without influences by the companies’ management team.By providing accurate and sufficient information, investors are able to make their judgments based on their knowledge. An independence body should be established to govern the analysts in order to monitor the analysts and ready to take discipline action once misconduct happened. 5. 0 ROLE OF COMPANIES 5. 1 To include annual plan in quarter earnings report Since quarter earnings report is used as a reference to identify whether the company is doing well or not, companies should enclosed annual plan in the quarter earnings report.This can provide a clearer view to the investors about the company’s plan in one year time. Investors also can understand deeply on how the company is doing besides put all their attentions on the earning per share (EPS) only. 5. 2 To implement the shareholders forum Company should give a platform the shareholders to voice out their opinion. Shareholders would able to monitor the management and give opinion to the management actions. 6. 0 ROLE OF AUDITORS An auditor should foll ow the code of conduct. As an independence body, an auditor should give true and fair view of the financial statements. . 0 ROLE OF INVESTORS The investor should adequate them self with investment knowledge, where do not too depends on the EPS as an indicators. As an intelligent investor, they should prepare them self before they enter the game. For example, attend some investment course or self-learning through internet. The investor has to know how to analyze the financial statement which also indicates the prospective to the company. For example, the training, introducing a new product or investment in R&D will increase the company future value.Means while, there will be a high probability of company default if there are high bad debts or contingency assets. CONCLUSION In a nutshell, as we know and also mentioned in the case, the only solution to stop this game is for all the companies willing to abandon it. Therefore, the recommendations we suggested involving all parties in thi s game to change their mindset and have a brand new start in the corporate world. Everyone plays their own parts ethically to make this world have a brighter future. With the cooperation of all parties, the â€Å"Earnings Game† will be game over as soon as possible.

A Brief Guide to Evaluating Your Own Writing

A Brief Guide to Evaluating Your Own Writing Youre probably used to having your writing evaluated by teachers. The odd abbreviations (AGR, REF, AWK!), the comments in the margins, the grade at the end of the paperthese are all methods used by instructors to identify what they see as the strengths and weaknesses of your work. Such evaluations can be quite helpful, but theyre no substitute for a thoughtful self-evaluation.* As the writer, you can evaluate the whole process of composing a paper, from coming up with a topic to revising and editing drafts. Your instructor, on the other hand, often can evaluate only the final product. A good self-evaluation is neither a defense nor an apology. Rather, its a way of becoming more aware of what you go through when you write and of what troubles (if any) that you regularly run into. Writing a brief self-evaluation each time you have completed a writing project should make you more aware of your strengths as a writer and help you see more clearly what skills you need to work on. Finally, if you decide to share your self-evaluations with a writing instructor or tutor, your comments can guide your teachers as well. By seeing where youre having problems, they may be able to offer more helpful advice when they come to evaluate your work. So after you finish your next composition, try writing a concise self-evaluation. The following four questions should help you get started, but feel free to add comments not covered by these questions. A Self-Evaluation Guide What part of writing this paper took the most time? Perhaps you had trouble finding a topic or expressing a particular idea. Maybe you agonized over a single word or phrase. Be as specific as you can when you answer this question. What is the most significant difference between your first draft and this final version? Explain if you changed your approach to the subject, if you reorganized the paper in any significant way, or if you added or deleted any important details. What do you think is the best part of your paper? Explain why a particular sentence, paragraph, or idea pleases you. What part of this paper could still be improved? Again, be specific. There may be a troublesome sentence in the paper or an idea that isnt expressed as clearly as you would like it to be. * Note to Instructors Just as students need to learn how to conduct peer reviews effectively, they need practice and training in carrying out self-evaluations if the process is to be worthwhile. Consider Betty Bambergs summary of a study conducted by Richard Beach. In a study specifically designed to investigate the effect of teacher comment and self-evaluation on revision, Beach [The Effects of Between-Draft Teacher Evaluation Versus Student Self-Evaluation on High School Students Revising of Rough Drafts in Research in the Teaching of English, 13 (2), 1979] compared students who used a self-evaluation guide to revise drafts, received teacher responses to drafts, or were told to revise on their own. After analyzing the amount and kind of revision that resulted with each of these instructional strategies, he found that students who received teacher evaluation showed a greater degree of change, higher fluency, and more support in their final drafts than students who used the self-evaluation forms. Moreover, students who used the self-evaluation guides engaged in no more revising than those who were asked to revise on their own without any assistance. Beach concluded the self-evaluation forms were ineffective because students had received little instruction in self-assessment and were not used to detaching themselves critically from their writing. As a result, he recommended that teachers provide evaluation during the writing of drafts (p. 119).(Betty Bamberg, Revision. Concepts in Composition: Theory and Practice in the Teaching of Writing, 2nd ed., ed. by Irene L. Clarke. Routledge, 2012) Most students need to conduct several self-evaluations at different stages of the writing process before theyre comfortable detaching themselves critically from their own writing. In any case, self-evaluations shouldnt be regarded as substitutes for thoughtful responses from teachers and peers.

ACT Exam Time Management Handing in the Test Early

SAT / ACT Exam Time Management Handing in the Test Early SAT / ACT Prep Online Guides and Tips I recently received a question from one of my students that I believe highlights a very common mistake: "I find that on some sections I finish early and close the section ahead of time – does this mean I'm doing well on those sections?" Here, I'll break down why this sometimes happens, and what it means for you. Isn't Getting Done First a Great Thing? Many students are used to high school exams where the genius in the class finishes ahead of time and hands in the test early. These students then get the idea that handing in the test early is a sign of genius, and strive for the same on the ACT / SAT. But it turns out that closing a section early is almost always a huge mistake on the ACT / SAT due to time management. Read on to find out why. Why Finishing Early is a Huge Mistake The SAT / ACT are time-pressure tests. This means the creators of the tests on purpose give you much less time than you need to feel no time pressure on the tests. Few, if any, students are smart enough to really finish early. I personally received perfect scores on the SAT and know dozens of classmates who got perfect ACT / SAT scores, some of who are genius mathematicians, and none of these people ever finished early. Time is gold on the test, and you canalwaysconvert time to a higher expected score on these tests (I'll show you how). If you accept this, then it's obvious you shouldn't be handing in the test early: are you getting a perfect score in that section you're handing in early? If not, why aren't you using the techniques below to convert that extra time to a higher score? How to Convert Time To Score Okay, you're handing in your math section early, yet you're far from getting a 800. How do you convert that extra time into a higher score? Strategy #1: Have pacing checkpoints. Finishing early should never take you by surprise. You should be glancing at your watch every 5 minutes, and seeing whether you're "too ahead" or "too behind" in your section. Finishing early means you're "too ahead" – you'll realize this halfway through the section. In this case, slow down on the problems. Employ strategies that trade off time for points: read each question twice, write more neatly, think more about each question, double check your answer. This class of strategies "burns" your free time and harnesses it into extra points! Strategy #2: Double check each problem. Okay, say you employed the strategy above, and still have a few minutes left at the end. What do you do? Go back and check your problems. I don't mean glancing at them and mechanically saying to yourself "okay, yeah, that was right," but actually redoing the problem a different way. A very helpful trick is to actually mark "questionable problems" with a star while you're doing the test the first time around. Questionable problems are those you aren't sure about but don't want to waste time on the first time through. When you have time the second time around, go to the starred problems first. Oh, and what do you do if you finish a second check? Hand it in early? Nope, check it a third time. Take it from me – there are countless times I've found one serious mistake on a second or third check-through. That's 20-40 points right there, on a single section! To conclude, never hand in your test early. Manage your time during the first run-through so you never have too much time in the end. If you still end with too much time, check it over again! If you liked this article, you might enjoy: Why you need to prepare for the SAT / ACT How to get a perfect ACT / SAT score Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Rhinoceros Facts

Rhinoceros Facts There are five species of Rhinoceroses- Ceratotherium simum, Diceros bicornis, Rhinoceros unicornis, R. sondaicos, Dicerorhinus sumatrensis- and for the most part, they live in widely separated ranges. By most counts, there are less than 30,000 rhinoceroses alive today, a steep plunge in population for a mammal that has existed on the earth, in one form or another, for 50 million years. Fast Facts: Rhinoceros Scientific Name: Five species are Ceratotherium simum, Diceros bicornis, Rhinoceros unicornis, R. sondaicos, Dicerorhinus sumatrensisCommon Name: White, Black, Indian, Javan, SumatranBasic Animal Group: MammalSize: 4–15 feet tall, 7–15 feet long, depending on speciesWeight: 1,000–5,000 poundsLifespan: 10–45 yearsDiet:  HerbivoreHabitat: Subharan Africa, Southeast Asia, Indian subcontinentPopulation: 30,000Conservation Status: Three species are Critically Endangered (Javan, Sumatran, black), one is Vulnerable (Indian), one is Near Threatened (white) Description Rhinoceroses are perissodactyls, or odd-toed ungulates, a family of mammals characterized by their herbivorous diets, relatively simple stomachs, and ​an odd number of toes on their feet (one or three). The only other perissodactyls on earth today are horses, zebras, and donkeys (all belonging to genus Equus), and the strange, pig-like mammals known as tapirs.  Rhinoceroses are characterized by their large sizes, quadrupedal postures, and single or double  horns on the ends of their snouts- the name rhinoceros is Greek for nose horn. These horns probably evolved as a sexually selected characteristic- that is, males with bigger, more prominent horns were more successful with females during mating season. Considering how big they are, rhinoceroses have unusually small brains- no more than a pound and a half in the largest individuals, and about five times smaller than a comparably sized elephant. That is a common attribute in animals which have elaborate anti-predator defenses like body armor: their encephalization quotient (the relative size of an animals brain compared to the rest of its body) is low. WLDavies/Getty Images   Species There are five extant rhino species- the white rhinoceros, black rhinoceros, Indian rhinoceros, Javan rhinoceros, and Sumatran rhinoceros. The largest rhinoceros species, the white rhinoceros (Ceratotherium simum) consists of two subspecies- the southern white rhinoceros, which lives in the southernmost regions of Africa, and the northern white rhinoceros of central Africa. There are about 20,000 southern white rhinoceroses in the wild, the males of which weigh over two tons, but the northern white rhinoceros is on the brink of extinction, with a mere handful of individuals surviving in zoos and nature reserves. No one is quite sure why C. simum is called white- this may be a corruption of the Dutch word wijd, which means wide (as in widespread), or because its horn is lighter than that of other rhinoceros species. Actually brown or grey in color, the black rhinoceros (Diceros bicornis) used to be widespread across southern and central Africa, but today its numbers have dwindled to about half those of the southern white rhinoceros. (In Greek, bicornis means two-horned; an adult black rhinoceros has a larger horn toward the front of its snout, and a narrower one directly behind.) Black rhinoceros adults rarely exceed two tons in weight, and they browse on shrubs rather than grazing on grass like their white cousins. There used to be a bewildering number of black rhinoceros subspecies, but today the International Union for the Conservation of Nature recognizes only three, all of them seriously endangered. The Indian or greater one-horned rhinoceros, Rhinoceros unicornis, used to be thick on the ground in India and Pakistan until a combination of hunting and habitat destruction restricted its numbers to the puny 4,000 or so individuals alive today. Full-grown Indian rhinos weigh between three and four tons and are characterized by their long, thick, black horns, which are prized by unscrupulous poachers. On a historical note, the Indian rhinoceros was the first rhino to be seen in Europe, a single individual shipped to Lisbon in 1515. Plucked from its natural habitat, this unfortunate rhino quickly died, but not before it had been immortalized in a woodcut by Albrecht Durer, the sole reference point for European  enthusiasts until another Indian rhino arrived in England in 1683. One of the rarest mammals in the entire world, the Javan rhinoceros (Rhinoceros sondaicos) consists of a few dozen individuals living on the western edge of Java (the largest island in the Indonesian archipelago). This cousin of the Indian rhinoceros (same genus, different species) is slightly smaller, with a comparably smaller horn, which has not, sadly, prevented it from being hunted to near-extinction by poachers. The Javan rhinoceros used to be widespread across Indonesia and southeast Asia; one of the key factors in its decline was the Vietnam War, in which millions of acres of habitat were destroyed by incendiary bombing and poisoning of vegetation by the herbicide called Agent Orange. Also known as the hairy rhinoceros, the Sumatran rhinoceros (Dicerorhinus sumatrensis) is almost as endangered as the Javan rhinoceros, with which it once shared the same territory of Indonesia and Southeast Asia. Adults of this species rarely exceed 2,000 pounds in weight, making it the smallest living rhinoceros. Unfortunately, as with the Javan rhinoceros, the relatively short horn of the Sumatran rhinoceros hasnt spared it from the depredations of poachers: The powdered horn of a Sumatran rhino commands over $30,000 per kilogram on the black market. Not only is D. sumatrensis the smallest rhino, but its also the most mysterious. This is by far the most vocal rhino species and herd members communicate with one another via yelps, moans, and whistles. Habitat and Range Rhinoceroses are native to Subharan Africa, Southeast Asia, Indian subcontinent, depending on their species. They live in a variety of habitats, including tropical and subtropical grasslands, savannas and shrublands, tropical moist forests, and deserts and xeric shrublands. Diet Rhinos are all herbivores, but their diets depend on their habitat: Sumatran and Javan rhinos feed on tropical vegetation, including some fruits, while black rhinoceros are primarily browsers that feed on herbs and shrubs, and Indian rhinos feed on both grasses and aquatic plants. They require a great deal of time to forage and spend most of their active time doing that. Rhinos can be active day or night and generally regulate their activity depending on the weather. If its too hot or too cold, they will stay near water. Behavior If theres one place the average person does not want to be, its in the path of a stampeding rhino. When startled, this animal can hit top speeds of 30 miles per hour, and its not exactly equipped to stop on a dime (which may be one reason rhinos evolved their nasal horns as they can absorb unexpected impacts with stationary trees). Because rhinos are basically solitary animals, and because they have become so thin on the ground, its rare to see a true crash (as a group of rhinos is called), but this phenomenon has been known to occur around watering holes. Rhinos also have poorer eyesight than most animals, another reason not to linger in the path of a four-ton male on your next African safari. The closest rhinoceros bond is between a mother and her offspring. Bachelor rhinos congregate in small crashes of three to five, and sometimes as many as 10, to cooperate against predators. Rhinos may also gather around limited resources, water pools, wallows, feeding areas, and salt licks, always staying one body length apart. Reproduction and Offspring All rhinoceroses are polygamous and polyandrous- both sexes seek multiple mates. Courting and mating can occur at any time during the day. During courtship, males engage in mate-guarding behavior until the female is in full estrus and will permit males to approach her. Indian male rhinos whistle loudly to announce reproductive condition and location, six to 10 hours before breeding activity. Gestation takes 15–16 months, and by two months of age, calves are weaned and may be left alone while the female forager a few feet away. When separated temporarily, the female and her calves stay in contact through vocalizations. Calves suckle until the calf is two or the mother conceives again; they become completely independent at three years. Females become sexually mature at 5–7, and males at 10 years. Rhinos typically live between 10 and 45 years, depending on the species.   mantaphoto/Getty Images Evolutionary History Researchers trace the evolutionary lineage of modern rhinoceroses back 50 million years, to small, pig-sized ancestors that originated in Eurasia and later spread to North America. A good example is Menoceras, a tiny, four-footed plant-eater that sported a pair of small horns. The North American branch of this family went extinct about five million years ago, but rhinos continued to live in Europe until the end of the last Ice Age (at which point Coelodonta, also known as the woolly rhino, went extinct along with its fellow mammalian megafaunas like the woolly mammoth and the saber-toothed tiger). One recent rhinoceros ancestor, Elasmotherium, may even have inspired the unicorn myth, as its single, prominent horn struck awe in early human populations. Daniel Eskridge/Stocktrek Images/Getty Images Conservation Status All of the five species of rhinoceroses are listed as endangered or vulnerable ty the IUCN. Three are listed as Critically Endangered (Javan, Sumatran, and black rhinos); one is Vulnerable (Indian), and one is Near Threatened (white).   Ã‚  Klaus Vedfelt/Getty Images Threats Rhinoceroses have been continually driven relentlessly to the brink of extinction by human poachers. What these hunters are after is rhino horns, which, when ground up into powder, are valued in the east as aphrodisiacs (today, the largest market for powdered rhino horn is in Vietnam, as Chinese authorities have recently cracked down on this illicit trade). Whats ironic is that the horn of a rhinoceros is composed entirely of keratin, the same substance that makes up human hair and fingernails. Rather than continuing to drive these majestic animals into extinction, perhaps poachers can be convinced to grind up their toenail clippings and see if anyone notices the difference! Sources Emslie, R. Ceratotherium simum. The IUCN Red List of Threatened Species: e.T4185A16980466, 2012.-. Diceros bicornis. The IUCN Red List of Threatened Species: e.T6557A16980917, 2012.  Hutchins, M., and M. D. Kreger. Rhinoceros Behaviour: Implications for Captive Management and Conservation. International Zoo Yearbook 40.1 (2006): 150-73. Print.Talukdar, B.K. et al. Rhinoceros unicornis. The IUCN Red List of Threatened Species: e.T19496A8928657, 2008.  van Strien, N.J. et al. Rhinoceros sondaicus. The IUCN Red List of Threatened Species: e.T19495A8925965, 2008.van Strien, N.J., et al. Dicerorhinus sumatrensis. The IUCN Red List of Threatened Species: e.T6553A12787457, 2008.

Featured Article Example | Topics and Well Written Essays - 750 words

Featured - Article Example In the Bahrain Grand prix history, the 2011 event has been considered as a dark event because the race was delayed due to protests in Bahrain. The situation was aggravated to an extent that even driver such as Mark Webber and Damon Hill protested (Galloway, 2014). In this article, the author argues that the Bahrain formula one grand prix switch to a night occasion for 2014 has been confirmed with the race organizers. Further, the article asserts that the race will be shown live on the sky sport formula one channel, which would occur under floodlights at six pm Bahrain local time. The 2014 race that will be held under floodlights is the second formula one competition to be held at night after the race in Singapore. The organizers decided the race to occur at night as a commemoration of the 10th anniversary of the Bahrain Grand Prix that started in 2004. Having chosen to celebrate the 10th anniversary in the Grand Prix, the organizers converted the April competition race into the Calendar’s second nighttime race. In addition, the race organizers installed a lighting system around the 6 km field that was tracked during the global endurance championship race that took place in the same venue in November 2013 (Galloway, 2014). It is clear from the article that the session start times for the other coming races or competitions for the formula one season have been confirmed with Bahrain given the chance to organize and stage qualifying and the final races under floodlights from six pm Bahrain local time that is four pm BST. Unlike the previous races, the Friday races will start at two pm local time while the second practice starting at six pm. The third practice will take place at three pm on Saturday. Because it is the second country to host formula one race under floodlights, Bahrain joins Singapore, a place where formula one staged its first competition under the floodlights. All the Grand Prix events in Bahrain will be aired live on Sky sports television.

Payments and Finance Case Study Example | Topics and Well Written Essays - 3000 words

Payments and Finance - Case Study Example by July 07, 2009 as per terms of contract between Alpha and Delta. This case is akin to the case of The Honorable Society of the Middle Temple v.Lloyds Bank Plc, and Another (1999) I All ER (Comm) 193, in which, the English agent of a foreign bank partook of a robbed crossed cheque and credited the proceeds into the account of a third party instead of the payee. This agent was held to have acted in negligence. The learned Court, distinguishing between the duties the agent owed to the third party vis-'-vis what it owed to its principal, especially when the agent was duty bound, under the ordinary course of business to take cognizance of its principals' instructions. Thus, under this case, the agent was held negligible for failing to take steps to protect the payee's interests. As the Court observed, "This was not so where the loss arose from the agent's negligence in the actual performance of the collecting bank's request." 1 Similarly, in this case too, Mega Bank could be held... The instructions from Royal Bank to Mega Bank were to credit Alpha's account with the advance money within a day and yet this was not done. The advance payment forms an integral part of the agreement between the seller and buyer, and the inability of the buyers to meet this clause, could, at the option of the seller, lead to cancellation of the contract. As a matter of fact, the entire contract hinges, at the initial stage of the contract, on the release of the advance payment of the contract down payment of '50,000 on the part of the buyers, and the inability on the part of the buyers to effectuate and confirm this payment by July 07, 2009 could, at the option of the seller, lead to nullification of the contract. The contract could be rendered void by seller due to non-receipt of the advance payment within stipulated time that is within July 07, 2009. In this case the contract does not stipulate when the buyer should pay in the money, but stipulates that it should be received by the seller within 7 days of the contract. In other words, it mandates the minimum time within which the payment has to be effected and before t he time, after which the contract may lapse. "The moment the agreed period of deferral came to an end, the requirement to pay arose." (Litigation letter, 2004, para.1). In the event the sellers, Alpha, cancels the contract, the buyers, Delta is at liberty to proceed against the bank that has committed the error, that is Mega bank. From the point of view of the Grande Bank in Paris they have acted according to instructions of the buyer client, Delta. They had debited the buyer's account and had, at the same time also sent a Payment Advice through SWIFT to its correspondent bank in UK, Royal Bank

Comparison between Electoral Systems and Movement Organising Essay

Comparison between Electoral Systems and Movement Organising - Essay Example This essay discusses that  using people’s power has positive aspects such as the appeal of having the masses in support of the change they need. When the masses are in solidarity in demanding for a particular action from the government, there is much more international attention focussed on the situation that forces the concerned parties in authority to take appropriate actions to correct the situation. Moreover, when the people act in solidarity to demand change, they have much more strength and motivation to see it done.This paper declares that the negative aspects of peoples’ power are that it can lead to violence resulting in injuries or even loss of lives. In some cases, it leads to a prolonged instability in the region or country affected. An example of the case where the peoples’ power took control was in the Arab revolution in Egypt when the Egyptians rose against the then regime of President Hosni Mubarak. The Egyptian protests mainly concerned politic al issues and legal issues that they claimed to treat them poorly. After they had succeeded to over through President Hosni, there were political reforms, even though instability remains a big challenge to date.  The number of registered voters who vote usually reduces under any normal circumstance. Movement building can be used to improve on the voter turnout more conveniently than the electoral system. Usually when the masses participate in demonstrations such as the peoples’ power, the struggling communities take a large part in the participation.

American political parties, relatively weak compared to similar Essay

American political parties, relatively weak compared to similar nations, why and what are consequences - Essay Example mparison to other highly industrialized society because in reality and practice, the American political parties have always had severe internal divisions. In a two-part system, ideal internal ideological unity could be nothing more than political picture. The political parties are plainly too immense and varied to encourage stable internal unity. Yet, integrated party control confers an electoral incentive for party leadership to downplay, or even vigorously steer clear of, those matters on which the party is divided to protect the outward show of cohesion. In the concern of electoral success and a significant party ticket, party member find motivating incentives to downplay intraparty conflict. Alternatively, it is in my own opinion that the capability of a divided government to provoke resentment rest partly in its capability to generate prospect for intraparty conflict to arise. Moreover, in a divided government system, the prevailing congressional party has the power to compel public concern of those matters most perceptive to the president’s party. Through placing conflict-ridden issues on the agenda, the party dominating Congress compels the president’s party to discuss matters its congressional members would vigorously steer clear of. The typical justification for the irresponsible nature of American political parties is that our very Constitution makes our party system what it is. Richard Hofstadter, the historian, put it in a few words: â€Å"We have a Constitution against parties† (Disch 2002: 62). However, it is also possible that federalism contributes to national and state parties that are primarily self-governing but it is also possible that federalism is the cause. The actual problem is in fact the failure of the political parties to attain an appropriate balance of power within the federal system, which demands a higher nationalization of party influence. Furthermore, it is unfortunate that there is no focus of party leadership in the American

COmpare and Contrast Human RIghts Instruments in groups Essay

COmpare and Contrast Human RIghts Instruments in groups - Essay Example People across the globe can be categorized into different groups according to their needs. In order to uphold the rights of different recognizable groups, there are different instruments that are used. Thus, according to the United Nations (2006, p.3), the following human rights instruments are used to protect the rights of different groups: â€Å"Article 40 of the International Covenant on Civil and Political Rights (ICCPR), 1966, Article 9 of the International Convention on the Elimination of All Forms of Racial Discrimination, (ICERD), 1965, Article 18 of the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW), 1979, Article 19 of the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment (CAT), 1984, Article 44 of the Convention on the Rights of the Child (CRC), 1989 and Article 73 of the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families, (ICMW), 1990.â₠¬  In every nation, there are different political groups and they represent diverse views and interests. However, there is a tendency by dominant political groups to suppress other groups with diverse ideological view but this should not be the case since any person according to the United Nations has a right to join a political group of desire. In this regard, it can be seen that Article 40 of the International Covenant on Civil and Political Rights (ICCPR), 1966 is the instrument used to protect the rights of people belonging to different political groups. Similarly, it can be seen that people across the whole globe belong to different races and it can be seen that they have a right to equal protection under international law. The instrument that can be applied is Article 9 of the International Convention on the Elimination of All Forms of Racial Discrimination, (ICERD), 1965. In the same vein, it can be observed

Module 2 Case Assignment Example | Topics and Well Written Essays - 750 words

Module 2 Case - Assignment Example By contacting its consumers companies and customers across the globe, the company is in a position to create strong brands that are competitive. For example, Philips undertook a survey that involved interviewing 26,000 respondents across the world. In order to ensure that the company brands are effective and meet the customer needs, Philips undertakes qualitative research by the use of small focus groups that included professionals such as hospital surgeons who are regular users of scanning equipments (Eeva, 2014). The research that was undertaken in various countries such as Brazil, UK, Germany, US, AND China among others indicated that Philips makes the lives of its consumers better and that they believe they can rely on Philips brand. Philips relies on developing new brand as well as improving the existing ones. This is one of the aspects that make professionals to have strong positive brand-customer relationship. Phillips branding indicate emotions such as innovation, power to th e customers by means of technology, hope, liberty regained and aspirations. Apple, a US based electronics company believes in the production of state of art and style brands. Being one of the top brands in the world, the company adopts product diversification as way of meeting the diversified needs of its customers (Linzmayer, 1999). Some of the brands produced by Apple include computer parts, mp3, laptops and computers among others. The company state of art brands are made through the use of a digital hub as a strategy. Through innovation and research, Apple has produced quality brands that meet ready demand globally. The use of customer experience as well as unique user interface the company has become some of the core capabilities that have created strong positive customer-brand relationship in the company. Basically, Apple branding involves focusing on their products as well as the

COmpare and Contrast Human RIghts Instruments in groups Essay

COmpare and Contrast Human RIghts Instruments in groups - Essay Example People across the globe can be categorized into different groups according to their needs. In order to uphold the rights of different recognizable groups, there are different instruments that are used. Thus, according to the United Nations (2006, p.3), the following human rights instruments are used to protect the rights of different groups: â€Å"Article 40 of the International Covenant on Civil and Political Rights (ICCPR), 1966, Article 9 of the International Convention on the Elimination of All Forms of Racial Discrimination, (ICERD), 1965, Article 18 of the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW), 1979, Article 19 of the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment (CAT), 1984, Article 44 of the Convention on the Rights of the Child (CRC), 1989 and Article 73 of the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families, (ICMW), 1990.â₠¬  In every nation, there are different political groups and they represent diverse views and interests. However, there is a tendency by dominant political groups to suppress other groups with diverse ideological view but this should not be the case since any person according to the United Nations has a right to join a political group of desire. In this regard, it can be seen that Article 40 of the International Covenant on Civil and Political Rights (ICCPR), 1966 is the instrument used to protect the rights of people belonging to different political groups. Similarly, it can be seen that people across the whole globe belong to different races and it can be seen that they have a right to equal protection under international law. The instrument that can be applied is Article 9 of the International Convention on the Elimination of All Forms of Racial Discrimination, (ICERD), 1965. In the same vein, it can be observed

Software Development Essay Example for Free

Software Development Essay The program template represents a complete working Java program, with one or more key lines of code replaced with comments. Read the problem description and examine the sample output; then study the template code. Using the problem-solving tips as a guide, replace the /* */ comments with Java code. Compile and execute the program. Compare your output with the sample output provided. Then answer the follow-up questions. The source code for the template is available at the course website (sclass). Problem Description Write an application that plays â€Å"guess the number† as follows: Your application chooses the number to be guessed by selecting an integer at random in the range 1–1000. The application then displays the following in a label: I have a number between 1 and 1000. Can you guess my number? Please enter your first guess. A JTextField should be used to input the guess. As each guess is input, the background color should change to either red or blue. Red indicates that the user is getting â€Å"warmer,† and blue indicates that the user is getting â€Å"colder.† A JLabel should display either Too High or Too Low to help the user zero in on the correct answer. When the user gets the correct answer, Correct! should be displayed, and the JTextField used for input should be changed to be uneditable. A JButton should be provided to allow the user to play the game again. When the JButton is clicked, a new random number should be generated and the input JTextField changed to be editable. Sample Output Problem-Solving Tips 1. Use methods from the JTextField class to manipulate all JTextField components. For instance, method setText will set the text of the text field, and method setEditable will set whether the text field can be edited or not. 2. Method setBackground from class JFrame sets the background color of the JFrame. 3. Use method nextInt from class Random to generate a random number from 1 to 1000. You will need to scale the range of values produced by random by 1000 and shift the range by 1. 4. Use variables lastDistance and currentDistance to determine the distance of the guess from the actual number. If this distance gets larger between guesses, set the background color of the JFrame to blue. If this distance gets smaller or stays the same, set the background color to red. 5. If you have any questions as you proceed, ask your lab instructor for assistance. Follow-Up Questions and Activities 1. Modify the previous program to keep track of how many guesses the user has made, and display that number in another JLabel in the JFrame. 2. Now modify the previous program so that there is another JLabel in the JFrame that contains the number to be guessed, but does not become visible, until the user guesses the right number. In other words the JLabel is always there, the user just can’t see it until the correct number is guessed. Submission Submit 3 files of the 3 version of GuessGameFrame: GuessGameFrame1, GuessGameFrame, and GuessGameFrame3.java via the slcass.

External Support for Programmers in Tool Building

External Support for Programmers in Tool Building 2. LITRATURE SURVEY In a software development process a literature survey is the utmost imperative step. It is necessary to regulate the time factor before developing the tool economy and company strength. Once these things are satisfied ten next steps are to determine which operating system and language can be used for developing the tool. Once the programmers start building the tool the programmers need lot of external support. This support can be obtained from senior programmers, from book or from websites. Before building the system the above consideration are taken into account for developing the proposed system. In[1] Haikun Liu, Student Member, IEEE, Hai Jin, Senior Member, IEEE, Xiaofei Liao, Member, IEEE,Chen Yu, Non-Member and Cheng-Zhong Xu, Senior Member, IEEE 2011 Live virtual machine migration via asynchronous replication and state synchronization Live relocation of virtual machines (VM) crosswise over physical hosts gives a huge new advantage to heads of server farms and bunches. Past memory-to-memory methodologies show the viability of live VM movement in neighborhood (LAN), however they would bring about a long stretch of downtime in a wide territory system (WAN) environment. This paper depicts the outline and execution of a novel methodology, specifically, CR/TR-Motion, which receives checkpointing/recuperation and follow/replay advances to give quick, straightforward VM movement for both LAN and WAN situations. With execution follow signed on the source have, a synchronization calculation is performed to arrange the running source and target VMs until they achieve a predictable state. CR/TR-Motion can extraordinarily lessen the movement downtime and system data transmission utilization. Trial results demonstrate that the methodology can definitely lessen relocation overheads contrasted and memory-to-memory approach in a L AN: up to 72.4 percent on application watched downtime, up to 31.5 percent on aggregate movement time, and up to 95.9 percent on the information to synchronize the VM state. The application execution overhead because of movement is kept inside of 8.54 percent by and large. The outcomes additionally demonstrate that for a mixed bag of workloads relocated crosswise over WANs, the movement downtime is under 300 milliseconds. In [2] Rajkumar Buyya, Rajiv Ranjan and Rodrigo N. Calheiros Modeling and simulation of scalable cloud computing environments and the cloudsim toolkit: Challenges and opportunities Distributed computing means to power the cutting edge server farms and empowers application administration suppliers to rent server farm capacities for sending applications relying upon client QoS (Quality of Service) prerequisites. Cloud applications have distinctive organization, arrangement, and sending prerequisites. Evaluating the execution of asset portion strategies and application booking calculations at better points of interest in Cloud registering situations for diverse application and administration models under fluctuating burden, vitality execution (power utilization, heat dissemination), and framework size is a testing issue to handle. To improve this procedure, in this paper we propose CloudSim: an extensible recreation toolbox that empowers demonstrating and reproduction of Cloud registering situations. The CloudSim tool compartment backings demonstrating and making of one or more virtual machines (VMs) on a mimicked hub of a Data Center, occupations, and their mappi ng to suitable VMs. It likewise permits recreation of different Data Centers to empower a study on organization and related approaches for relocation of VMs for dependability and programmed scaling of uses. In [3] Alexandru Iosup , Nezih Yigitbasi, Dick Epema On the performance variability of production cloud services Conveyed registering intends to power the front line server homesteads and engages application organization suppliers to lease server ranch limits for sending applications depending upon customer QoS (Quality of Service) requirements. Cloud applications have unmistakable association, plan, and sending essentials. Assessing the execution of benefit bit methodologies and application booking estimations at better purposes of enthusiasm for Cloud enrolling circumstances for various application and organization models under fluctuating weight, imperativeness execution (power use, heat scattering), and system size is a trying issue to handle. To enhance this strategy, in this paper we propose CloudSim: an extensible diversion tool kit that engages exhibiting and multiplication of Cloud enlisting circumstances. The CloudSim instrument compartment sponsorships showing and making of one or more virtual machines (VMs) on an imitated center point of a Data Center, occupations, and their mapping to suitable VMs. It moreover allows diversion of distinctive Data Centers to enable a study on association and related methodologies for migration of VMs for steadfastness and modified scaling of employments. In [4] Xiaoqiao Meng, Canturk Isci, Jeffrey Kephart, Li Zhang, Eric Bouillet. 2010 Efficient Resource Provisioning in Compute Clouds via VM Multiplexing Asset provisioning in figure mists regularly obliges an evaluation of the limit needs of Virtual Machines (VMs). The assessed VM size is the premise for distributing assets proportionate with interest. As opposed to the customary routine of assessing the span of VMs independently, we propose a joint-VM provisioning approach in which different VMs are combined and provisioned together, in light of an evaluation of their total limit needs. This new approach abuses factual multiplexing among the workload examples of different VMs, i.e., the crests and valleys in one workload example don't essentially harmonize with the others. Therefore, the unused assets of a low used VM can be obtained by the other co-found VMs with high usage. Contrasted with individual-VM based provisioning, joint-VM provisioning could prompt much higher asset use. This paper shows three outline modules to empower such an idea by and by. In particular, an execution requirement portraying the limit need of a VM for accomplishing a certain level of use execution; a calculation for assessing the total size of multiplexed VMs; a VM choice calculation that looks to discover those VM blends with correlative workload designs. We showcase that the proposed three modules can be consistently connected to applications, for example, asset provisioning, and giving asset insurances to VMs. The proposed strategy and applications are assessed by execution information gathered from around 16 thousand VMs in business server farms. The outcomes show more than 45% upgrades regarding the general asset usage. In [5] Simon Ostermann, Alexandru Iosup, Nezih Yigitbasi, Radu Prodan, Thomas Fahringer and Dick Epema A Performance Analysis of EC2 Cloud Computing Services for Scientific Computing Distributed computing is developing today as a business base that takes out the requirement for keeping up extravagant processing equipment. Through the utilization of virtualization, mists guarantee to address with the same shared arrangement of physical assets a vast client base with diverse needs. Hence, mists guarantee to be for researchers a distinct option for groups, frameworks, and super PCs. In any case, virtualization may prompt noteworthy execution punishments for the requesting investigative figuring workloads. In this work we show an assessment of the convenience of the present distributed computing administrations for experimental registering. We investigate the execution of the Amazon EC2 stage utilizing small scale benchmarks and bits. While mists are as yet changing, our outcomes demonstrate that the present cloud administrations require a request of greatness in execution change to be valuable to established researchers.