Reaction to Sabah Issue free essay sample

MANILA, Philippines The sultanate of Sulu dismissed President BenignoAquino III’s charges â€Å"conspirators† financed the journey of somewhere in the range of 200 supporters who went to Sabah to squeeze its case to the domain. The journey was â€Å"KKB,† short for â€Å"kaniya-kaniyang bayad,† meaning each and every individual who went paid contributed towards costs, Abraham Idjirani, representative of the sultanate, said at a press preparation Monday evening. The sultanate’s instructions promptly followed that held in Malacanang by Aquino. Princess Jacel Kiram, little girl of Sulu Sultan Jamalul Kiram III, hammered Aquino’s instructions, calling it loaded with â€Å"hypothetical analogy† and â€Å"speculative statements† to which they couldn't react and challenged Aquino to â€Å"name the conspirators† he guaranteed had abetted their follower’s journey to Sabah. She likewise denied guarantees by the Malaysian government that the political restriction there had fed the Sabah emergency. â€Å"We are not associated with the Malaysian resistance; we have not conversed with any of them,† she said. We will compose a custom paper test on Response to Sabah Issue or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page E. Response/Reflection : As we read the article that have distributed by interaksyon. com of TV5 Article 1 which is the National Territory have sprung up in our brains. As expressed in Section 1 the National Territory bargains the Philippine Archipelago which incorporates all the islands and waters. The Philippines guarantee that they own the Sabah, same thing as Malaysia. For us, we think it is suitable that the Philippines ought to have Sabah since it is as yet remembered for our domain and considered as a piece of the Philippine Archipelago dependent on the EEZ of the Philippines. A few Filipinos have the made a trip there to secure it regardless of whether its â€Å"KKB† to battle for their region rights.

Development of Microprocessor Based Automatic Gate

Improvement of Microprocessor Based Automatic Gate Unique In this paper, we give point by point data about advancement of chip based programmed door. In like manner door activities ordinarily inconveniences will happen, utilizing chip based programmed entryway, we can totally evacuate these difficulties without any problem. We are going to utilize this programmed door in Automatic Car Parking. The programmed entryway detects vehicle which they draw close to it. It naturally opens, sit tight for an unequivocal time, and closes after the time has passed. This framework can likewise normally check the quantity of vehicle that entered the leaving region and figure the accessible space cutoff of the zone. The programmed door created in this paper is constrained by programming, which can be adjusted whenever at whatever point the framework needs the change. Watchwords: programmed entryway, chip, car, traffic controllers. Presentation Need of programmed door is quickly expanding step by step. This framework portrayed the utilization of chip as a controller. This programmed entryway is only the option of manual door. Manual frameworks are expensive, tedious. Miniaturized scale controlled entryway areâ used in making sound framework, Robot, programmed breaking framework, and so on. This programmed door can be utilized in leaving of private home, association, in open vehicle leaving. This framework comprises of a programmed remote control to open and close the entryway for stopping. It opens the entryway just when the space is there. The programmed entryway which is utilized here isn't for security reason. It is simply evolved to take out the issues which are looked by the more established manual strategy. Framework OVERVIEW The framework introduced here is chip based programmed entryway. Here chip is utilized to control the sensor which gives the data about space limit. This framework opens, sit tight and closes entryway for vehicle. What's more, tallies the quantity of vehicle entered or exit. This framework comprises of trigger circuit, sensor, CPU and memory module, show, entryway and force flexibly unit. First sensor gives input sign to framework. The sensor is optical when the vehicle cross it then the sign is HIGH else it is LOW. Trigger is answerable for the HIGH and LOW signals. This trigger coverts the simple sign to computerized. On the off chance that the sign is HIGH, at that point trigger imparts the sign to interface unit. At that point the vehicle enters the leaving. On the off chance that the sign is LOW, at that point the vehicle never enters to the leaving region. Force gracefully unit supplies DC voltage for framework. Square outline of framework Equipment AND SOFTWARE DESIGN The framework configuration is partitioned into two sections: Equipment plan. Programming plan. Equipment plan Sensor unit Trigger circuit CPU module Memory module Show unit Entryway control unit Force gracefully unit 1. Sensor Unit:- It is an optical sensor; this is the light reliant register. This will change its obstruction with power of light. In this framework we use ORP12 it is called as dull obstruction of 10î ©. At the point when light beam are centered then obstruction is low and if lights are upset, opposition will begin expanding to dim obstruction. Two sets of resister is utilized one for entrance door and another for leave entryway. Sensor unit send yield to trigger circuit. At the point when light beam centered yield voltage is v01 and v02. What's more, when light is getting interfered with then the voltage increments to 5v. 2. Trigger Circuit:- This is comprised of trigger, two information NAND door. This gets the yield from sensor unit. In the event that there is yield from sensor unit, at that point just trigger circuit go HIGH, else it stays at LOW level. 3. CPU Module:- This gives framework clock, reset and access to address information and control transport. Extra circuits are utilized which are: Clock circuit. Reset circuit. Clock circuit: Crystal Oscillator is utilized to execute clock circuit. Cristal oscillator is progressively dependable for the significant level yield voltage. In this structure the CPU which is utilized, has a clock cycle. Accordingly we use gem oscillator and is go through flip failure. Reset Circuit: After the force is provided this circuit instates CPU if Halt happens. On the off chance that the CPU is reset the execution begins. It will clear the intrude. 4. Memory Module:- In this module two procedures are utilized direct select and completely interpreting strategy. In direct select each piece select a gadget, should be possible with little framework. Doesn’t need any translating equipment, yet it is tedious. In completely unraveling memory address is required to choose memory gadget. Address Decoder: It advises about space in memory to distribute the location pointed by chip. In this combinational circuits are utilized. It can empower different data sources. At the point when all empowers are dynamic then just decoder has dynamic low yields. 5. Show Unit:- Show unit utilizes the decimal and hexadecimal arrangement for showing reason. Show unit comprises of- Z80 PIO: It gives 8-piece I/O port. It needs a driver to took care of yield to 7-portion show. At whatever point a vehicle crosses the door, this unit impart sign to driver. BCD to 7 portion decoder: For showing decimal digit, decoder is utilized to take 4-piece BCD input. 7-portion show 6. Entryway Control Unit:- Entryway control unit is comprised of PNP and NPN transistor Diodes Engine. Transistors are utilized to control opening of entryway through engine. There is time interim of 10 seconds among opening and shutting of door. Diodes are utilized to shield transistor from turn around inclination register to improve exchanging line. A DC Motor is utilized to control opening and shutting of entryway. 7. Force Supply Unit:- Force gracefully unit structured is 5v DC and is doesn’t change regardless of whether there is variety in AC voltage. Segment of intensity gracefully unit is:- Transformer: 220 or 240 transformer. Diode: changes over AC current to DC. Channel Capacitor: used to diminish swell voltage. Controller: it gets DC info, and return it as the yield Programming structure Programming configuration is alluded as the coding. Here we need to program the framework. Program modules are: Fundamental Program Sensor Subroutine Defer Subroutine Yield Subroutine Steps including in programming structure: Calculation Stream Chart Coding Calculation START 1. cnt1 = 0, cnt2 = 0, lim = 20 2. Peruse the sensor bit 3. Contrast sensor bit and passage code and leave code. a. On the off chance that sensor bit = section code, at that point goto stage 5 b. Elseif sensor bit = leave code then goto stage 6 4. Go to stage 2 5. a. Open, pause and close b. Addition cnt1 and show c. Go to stage 7 6a.Open, pause and close b. Addition cnt2 and show 7. Take away cnt2 from cnt1 8. Contrast result and lim a. On the off chance that outcome = lim, at that point stage 9 b. Else go to stage 2 9. Get sensor bit 10. Look at sensor bit a. On the off chance that status = leave code, at that point step6 b. Else raise alert 11. Goto stage 9. End By this framework with the assistance of microcontroller door project’s objective is accomplished. The structure can be material for any sort of framework which needs sensor. In this framework sensor has the significant impact to this stopping framework. For adequacy one ought to have the best possible information about the sensor, microchip, and low level computing construct. The sensor works viably if works in high power of light. This programmed door can be utilized in association; open vehicle leave and so on and this framework don’t make for any security reason.

Finally Finished (for now)

Finally Finished (for now) Time flies when you’re having fun. Time also flies when you are scrambling to do well in all of your classes while not losing your sanity. It’s easy to lose track of how much time has passed when you have so many other things on your mind, and so much has happened between now and April 11th, which was the last time I posted something. Namely, the semester came to a close, I packed up all of my belongings in under 3 hrs, and flew across the country for California where I am currently lying on a colorful checkered blanket in my backyard, diligently flicking ants out of my personal space when they get a little too close. I have decided that I will be honing my laying-motionless-on-a-sofa and stuffing-my-face-with-food skills over the one and a half weeks that I am home, and as such, I will be able to devote the appropriate attention and time to documenting some of the more interesting or noteworthy experiences that have occurred since I last appeared in any capacity on the internet. Though I do intend to write additional posts this week regarding specific things that happened this past semester, I thought I would close the year out first with this post. And so, without further ado: Goodbye and Good Riddance: A list of things that I am happy to be parting with (and a companion list of caveats) 1. Being on the meal plan Living in Maseeh has what I suppose could be considered the added convenience of having a dining hall on the first floor. Wow, virtually instant access to food and deliciousness right at my fingertips! Eh, not exactly. I’ve heard from visiting students and parents alike that in fact the quality of food at the dining halls is quite good, perhaps even worthy of an “exceeds expectations” when it comes to mass produced, cafeteria style fare, but being forced to subscribe to 12 meals a week can take its toll on any unsuspecting students’ palette. Perhaps it is the monotony of eating at the same place every night, but any excitement that the words “pizza” or “noodles” might have once conjured is gone, replaced with a begrudging acceptance. I’ll admit that I’ve been spoiled by the vast array of options available to me in California and by the home cooking that I’ve come to miss exponentially so, but for someone who derives a great deal of happiness from a well-cooked meal, I have no qualms with saying goodbye to mandatory dining plans. In fact, I’m excited to be living in Boston this summer where I will have the freedom to cook for myself and explore Cambridge and Boston. 2. Stressing about lab class (and classes in general) Laboratory Fundamentals in Biological Engineering (20.109) was the hardest class that I took this semester. Clocking in at 15 units, the class consisted of two one-hour lectures, two four-hour wet labs, and barrels of stress-inducing assignments. At the end of the year, we had a “party” of sorts in which the class devoured burritos and guacamole while providing feedback to the teaching staff. It was during this hour that we aired our grievances and learned that in fact our teachers had purposefully thrown us into the deep end of scientific writing with the thought that by being forced to write or fail, we would inevitably work our butts off to survive the semester. This swim or die mentality is a fount of stress for overworked undergraduates. I can recall with uncomfortable detail the feeling of staring at an blank computer screen with facts and ideas bouncing around in my mind but with no idea how to transfer them onto paper. I’ve never written in a scientific capacity before so the flow of an abstract, a background, results, discussions, methods, figures, and a conclusion were foreign to me. We were not given many examples to go off of and each subsequent graded assignment came back colorfully awash with red corrections, suggestions, and organizational feedback. I am not going to miss writing assignments blind, hoping that this time what I was writing would garner the approval of our communications instructors. I tried referring to online publications, but the stylistic choices were too varied, each scientist opting to include or exclude different facts or to present their methods in increasingly different manners. The only solution â€" and I recommend this step be followed immediately, rather than later as I only then realized â€" was to go to the teachers before the final assignment was due with a draft and ask for their feedback early on so that revisions could be made. Trying to write the bulk of a thirteen page report in the last 24 hours is not strongly recommended, and in fact is most vehemently discouraged. With my second lab report due at 5pm on Monday, I settled in on Sunday night around 10pm with only an introduction and a general idea of how I wanted to go about designing my figures and writing up all results, discussions, and conclusions. I made it to 5:01 pm by the skin of my teeth, submitting my assignment on the dot, my mind skittering around like water droplets in a hot pan. But there was little time to relax as I still had a bunch of psets and an exam looming on the horizon. It’s a rather awful coincidence that students encounter more often than we really ought to when assignments and exams from different classes collide in the same week (let’s not even mention the same day) with the resulting shower of metaphorical sparks indicative of increased stress levels, either because you’ve spent so much time planning the perfect schedule that puts you ahead of the curve, or you’ve found yourself in the rather unfortunate position of drowning in work at the last minute. Regardless of how things play out, we get our work done, and we swear up and down that we won’t let it happen again with the innocent confidence of headstrong youth. I don’t know, maybe there are people out there who have truly mastered the art of time management, who never find themselves staring down the clock and willing it to stop, or at the very least slow down; if so, can you please become my life coach and tell me all of your secrets? I can pay you in almonds (my parents sent me a bag of almonds that I have yet to eat. They are delicious). K thanks. Though I wax poetic about the woes of waiting until the last minute, these instances are by no means defining moments in my time here. In fact, they make up probably less than 17% of my daily life (I made that number up, but you get the point). It’s just that the horrible sinking feeling is so unpleasant, it sticks with you like an unwanted odor and reminds you to try harder next time. Leaving another semester behind means at least three carefree months devoid of lab-report-induced stresses. Hallelujah. 3. My messy room There is a clear correlation between the messiness of ones’ room and the quantification of ones’ stress levels. This is a true life fact proven by science and math and graphs and such. I do not like messiness. I do not. But somehow, in the second half of this semester, I found my room in a rather unpleasant state of disarray, perhaps due to my post-studying induced apathy towards any activity that involved motion. Why clean when lying in bed or sitting with friends were much more appealing options? It wasn’t until I was tasked with packing and moving all of my belongings in under three hours that I finally had to face the very monster that I had created. Fortunately, three hours before my flight was scheduled to take me back home to California, I looked upon the bare bones furniture in my half of the room, now clean by virtue of emptiness, and breathed a sigh of relief. Good riddance to you, messy room of spring semester. I hope we never meet again. The companion list of caveats that I promised you in the beginning: 1*. I will admit that the omelets from McCormick dining hall were the highlights of my dining experience here at MIT. Fluffy eggs, gooey cheese, and an assortment of vegetables were a morning treat that I came to look forward to on Saturdays and Sundays. However, the one thing that I will miss most about dining is the time spent with friends, eating together after tennis practice or after hours of class. Though other aspects of our schedules often clashed with the abundance of other activities, psets, or meetings, eating was an inevitable commonality and thus allowed us to forget, momentarily, about our other obligations and come together to just sit, talk, and relax. 2*. Yes, I complain about classes, especially 20.109, but even I have to admit that I gained a lot of things from the experience. Having never written in a scientific setting, the swim or sink mentality forced myself to try what worked for me and to experiment with different approaches and styles. While this was a source of unending stress during the school year when the thought of doing well in class was also at the forefront of my mind, retrospectively, I feel more confident in my ability to translate scientific data onto paper. I am by no means an expert, but the learning experience was not lost on me. Furthermore, if it were not for the four-hour labs, I would not have had the chance to work with the coolest lab partner ever. Shout-out to Tara ’17 and that one time you pushed me in a roll-y chair all the way through the infinite! (clicking here will take you to the fabulously unfiltered world of 20.109 students and our triumphs and tribulations, conveniently recorded because we were required to write-up blog posts as an assignment). 3*. Though I won’t be missing any of the messiness, I do feel some bond to the room that I spent two semesters in and will be living in again next year. You spend enough time in one place and it starts to feel a little bit more like home. I do most of my studying in my room, not to mention a lot of my mindless internet surfing or television watching, mainly because I am too lazy to pack all of my stuff up and move to a different location, but as such, I spend a good deal of time in my room. Plus, having lived on the same floor for two years and counting, I’ve come to know the people on my floor and the awesome GRTs (not to mention their delicious weekly study breaks). Next year I’ve decided to finally take the leap and abandon the banality of blindingly white walls for the more exciting prospect of decorations and the like, so perhaps it will finally start looking a little bit more like it feels: a home away from home.

How Architect Louis Sullivan Influenced American Design

Louis Henri Sullivan (born  September 3, 1856) is widely considered Americas first truly modern architect. Although born in Boston, Massachusetts, Sullivan is best known as a major player in what is known as the Chicago School and the birth of the modern skyscraper. He was an architect based in Chicago, Illinois, yet what many consider Sullivans most famous building is located in St. Louis, Missouri — the 1891 Wainwright Building, one of Americas most historic high-rise buildings.   Fast Facts: Louis Sullivan Born: September 3, 1856 in Boston, MassachusettsDied: April 14, 1924 in Chicago, IllinoisOccupation: ArchitectKnown for: Wainwright Building, 1891, in St. Louis, MO and his influential 1896 essay The Tall Office Building Artistically Considered. Louis is associated with the Art Nouveau movement and the Chicago School; he partnered with Dankmar Adler to form Adler and Sullivan, and he had a major influence on the career of Frank Lloyd Wright (1867-1959).Famous Quote: Form follows function.Fun Fact: The tripartite design of skyscrapers is known as Sullivanesque Style Instead of imitating historic styles, Sullivan created original forms and details. The ornamentation he designed for his big, boxy skyscrapers is often associated with the swirling, natural forms of the Art Nouveau movement. Older architectural styles were designed for buildings that were wide, but Sullivan was able to create aesthetic unity in buildings that were tall, concepts articulated in his most famous essay The Tall Office Building Artistically Considered. "Form Follows Function" Louis Sullivan believed that the exterior of a tall office building should reflect its interior functions. Ornamentation, where it was used, must be derived from nature, instead of from the Classical Greek and Roman architectural forms. New architecture demanded new traditions, as he reasoned in his most famous essay: It is the pervading law of all things organic, and inorganic, of all things physical and metaphysical, of all things human and all things super-human, of all true manifestations of the head, of the heart, of the soul, that the life is recognizable in its expression, that form ever follows function. This is the law. — 1896 The meaning of form follows function continues to be discussed and debated even today. Sullivanesque Style has come to be known as the tripartite design for tall buildings — three definitive exterior patterns for the three functions of a multiple-use skyscraper, with offices rising from commercial space and topped with the ventilating functions of attic space. A quick look at any tall building built during this time, from about 1890 to 1930, and youll see Sullivans influence on American architecture. Early Years The son of European immigrants, Sullivan grew up in an eventful time in American history. Although he was a very young child during the American Civil War, Sullivan was an impressionable 15-years-old when the Great Fire of 1871 burned down most of Chicago. At age 16 he began to study architecture at the Massachusetts Institute of Technology, near his home in Boston, but before completing his studies, he began his trek westward. He first got a job in 1873 Philadelphia with a decorated Civil War officer, the architect Frank Furness. Shortly thereafter, Sullivan was in Chicago, a draftsman for William Le Baron Jenney (1832-1907), an architect who was devising new ways to construct fire-resistant, tall buildings framed with a new material called steel. Still a teenager when working for Jenney, Louis Sullivan was encouraged to spend a year at the École des Beaux-Arts in Paris before beginning to practice architecture. After a year in France, Sullivan returned to Chicago in 1879, still a very young man, and began his long relationship with his future business partner, Dankmar Adler. The firm of Adler and Sullivan is one of the most important partnerships in American architectural history. Adler Sullivan Louis Sullivan partnered with engineer Dankmar Adler (1844-1900) from approximately 1881 until 1895. It is widely believed that Adler oversaw business and construction aspects of each project while Sullivans focus was on architectural design. Along with a young draftsman named Frank Lloyd Wright, the team realized many architecturally significant buildings. The firms first real success was the 1889 Auditorium Building in Chicago, a massive multi-use opera house whose exterior design was influenced by the Romanesque Revival work of architect H. H. Richardson and whose interiors were largely the work of Sullivans young draftsman, Frank Lloyd Wright. Auditorium Building, Chicago, Illinois, 1889. Angelo Hornak/Getty Images (cropped) It was in St. Louis, Missouri, however, where the tall building gained its own exterior design, a style that became known as Sullivanesque. In the 1891 Wainwright Building, one of Americas most historic skyscrapers, Sullivan extended the structural height with exterior visual demarcations using a three-part system of composition — the lower floors devoted to selling merchandise should look different from the offices on the middle floors, and the top attic floors should be set apart by their unique interior functions. This is to say that the form on the outside of a tall building should change as the function of what goes on inside a building changes. Professor Paul E. Sprague calls Sullivan the first architect anywhere to give aesthetic unity to the tall building. Building on the firms successes, the Chicago Stock Exchange building in 1894 and the 1896 Guaranty Building in Buffalo, New York soon followed. After Wright went on his own in 1893 and after Adlers death in 1900, Sullivan was left to his own devices and is well-known today for a series of banks he designed in the midwest — the  1908 National Farmers Bank (Sullivans Arch) in Owatonna, Minnesota; the  1914 Merchants National Bank in Grinnell, Iowa; and the 1918 Peoples Federal Savings Loan in Sidney, Ohio. Residential architecture like the 1910 Bradley House in Wisconsin blurs the design line between Sullivan and his protege Frank Lloyd Wright. Wright and Sullivan Frank Lloyd Wright worked for Adler Sullivan from about 1887 to 1893. After the firms success with the Auditorium building, Wright played a larger role in the smaller, residential business. This is where Wright learned architecture. Adler Sullivan was the firm where the famous Prairie Style house was developed. The best-known mingling of architectural minds can be found in the 1890 Charnley-Norwood House, a vacation cottage in Ocean Springs, Mississippi. Built for Sullivans friend, Chicago lumber entrepreneur James Charnley, it was designed by both Sullivan and Wright. With that success, Charnley asked the pair to design his Chicago residence, today known as the Charnley-Persky house. The 1892 James Charnley house in Chicago is a grand extension of what began in Mississippi — grand masonry subtly adorned, unlike the fancy French, Chà ¢teauesque style Biltmore Estate that Gilded Age architect Richard Morris Hunt was building at the time. Sullivan and Wright were inventing a new type of residence, the modern American home. Louis Sullivan gave America the skyscraper as an organic modern work of art, Wright has said. While Americas architects were stumbling at its height, piling one thing on top of another, foolishly denying it, Louis Sullivan seized its height as its characteristic feature and made it sing; a new thing under the sun! Van Allen Building, Designed by Louis H. Sullivan, 1913, Clinton, Iowa. Carol M. Highsmith/Buyenlarge/Getty Images (cropped) Sullivans designs often used masonry walls with terra cotta designs. Intertwining vines and leaves combined with crisp geometric shapes, as displayed in the terra cotta detailing of the Guaranty Building. This Sullivanesque style was imitated by other architects, and Sullivans later work formed the foundation for many of the ideas of his student, Frank Lloyd Wright. Sullivans personal life unraveled as he got older. As Wrights stardom ascended, Sullivans notoriety declined, and he died virtually penniless and alone on April 14, 1924 in Chicago. One of the worlds greatest architects, said Wright, he gave us again the ideal of a great architecture that informed all the great architectures of the world. Sources Frank Lloyd Wright On Architecture: Selected Writings (1894-1940), Frederick Gutheim, ed., Grossets Universal Library, 1941, p. 88Adler and Sullivan by Paul E. Sprague, Master Builders, Diane Maddex, ed., Preservation Press, Wiley, 1985, p. 106Additional Photo Credits: Terra Cotta Detail, Lonely Planet/Getty Images; Guaranty Building, Reading Tom on flickr.com, Creative Commons Attribution 2.0 Generic (CC BY 2.0); Biltmore Estate, George Rose/Getty Images (cropped)

Holophrases in Language Acquisition

A holophrase is a single word (such as OK) that is used to express a complete, meaningful thought. In studies of  language acquisition, the term holophrase refers more specifically to  an utterance produced by a child in which a single word expresses the type of meaning typically conveyed in adult speech by an entire sentence. Adjective: holophrastic. Rowe and Levine note that some holophrases are utterances that are more than one word, but are perceived by children as one word: I love you, thank you, Jingle Bells, there it is (A Concise Introduction to Linguistics, 2015). Holophrases in Language Acquisition [A]round six months children begin babbling and eventually imitating the linguistic sounds they hear in the immediate environment. . . . By the end of the first year, the first true words emerge (mama, dada, etc.). In the 1960s, the psycholinguist Martin Braine (1963, 1971) noticed that these single words gradually embodied the communicative functions of entire phrases: e.g. the childs word dada could mean Where is daddy? I want daddy, etc. according to situation. He called them holophrastic, or one-word, utterances. In situations of normal upbringing, holophrases reveal that a vast amount of neuro-physiological and conceptual development has taken place in the child by the end of the first year of life. During the holophrastic stage, in fact, children can name objects, express actions or the desire to carry out actions, and transmit emotional states rather effectively. (M. Danesi, Second Language Teaching. Springer, 2003) Many of childrens early  holophrases are  relatively idiosyncratic and their uses can change and evolve over time in a somewhat unstable manner. . . . In addition, however, some of childrens holophrases are a bit more conventional and stable. . . . In English, most beginning language learners acquire a number of so-called relational words such as more, gone, up, down, on, and off, presumably because adults use these words in salient ways to talk about salient events (Bloom, Tinker, and Margulis, 1993; McCune, 1992). Many of these words are verb particles in adult English, so the child at some point must learn to talk about the same events with phrasal verbs such as pick up, get down, put on, and take off. (Michael Tomasello,  Constructing a Language: A Usage-Based Theory of Language Acquisition. Harvard University Press, 2003) Problems and Qualifications The problem of the holophrase [is] that we have no clear evidence that the child intends more than he can express at the one-word stage. (J. De Villiers and P. De Villiers, Language Acquisition. Harvard University Press, 1979)The single word in conjunction with the gestures and facial expressions is the equivalent of the whole sentence. By this account, the single word is not a holophrase, but one element in a complex of communications that includes nonverbal actions. (M. Cole et al., The Development of Children. Macmillan, 2004) Holophrases in Adult Language Holophrases are  of course a significant factor in modern adult language, for example, in idioms. But by and large, these have historical compositional origins (including by and large). In any specific example, words came first, then the composition, then the holophrase . . .. (Jerry R. Hobbs, The Origin and Evolution of Language: A Plausible Strong-AI Account.)

What Is Meant by International Business Ethics Free Essays

While business ethics emerged as a field in the 1970s, international business ethics did not emerge until the late 1990s, looking back on the international developments of that decade. Many new practical issues arose out of the international context of business. Theoretical issues such as cultural relativity of ethical values receive more emphasis in this field. We will write a custom essay sample on What Is Meant by International Business Ethics or any similar topic only for you Order Now Other, older issues can be grouped here as well. Issues and subfields include: The search for universal values as a basis for international commercial behavior. Comparison of business ethical traditions in different countries. Also on the basis of their respective GDP and [Corruption rankings]. Comparison of business ethical traditions from various religious perspectives. Ethical issues arising out of international business transactions; e. g. bioprospecting and biopiracy in the pharmaceutical industry; the fair trade movement; transfer pricing. Issues such as globalization and cultural imperialism. Varying global standards – e. g. the use of child labor. The way in which multinationals take advantage of international differences, such as outsourcing production (e. g. clothes) and services (e. . call centers) to low-wage countries. The permissibility of international commerce with pariah states. Foreign countries often use dumping as a competitive threat, selling products at prices lower than their normal value. This can lead to problems in domestic markets. It becomes difficult for these markets to compete with the pricing set by foreign markets. In 2009, the International Trade Commission has been researching anti-dumping laws. Dumping is often seen as an ethical issue, as larger companies are taking advantage of other less economically advanced companies. A business has moral duties that extend well beyond serving the interests of its owners or stockholders, and that these duties consist of more than simply obeying the law. A business has moral responsibilities to so-called stakeholders, people who have an interest in the conduct of the business, which might include employees, customers, vendors, the local community, or even society as a whole. Stakeholders can also be broken down into primary and secondary stakeholders. Primary stakeholders are people that are affected directly such as stockholders, where secondary stakeholders are people who are not affected directly such as the government. They would say that stakeholders have certain rights with regard to how the business operates, and some would suggest that this includes even rights of governance. Local culture affects ethical issues greatly because this entails managing two cultures, looking at the fact that a French organization moving production to Nigeria will encounter cultural and language barrier. In Nigeria been a multilingual society, civil service employment is done on quota system, as such positions created may be filled by unqualified candidates were as more qualified personnel may be left out. This is contrary to a French culture were the best hands gets the job. Another ethical issue involves the standard of conducting business in multinational corporations. The US congress and the Securities and Exchange Commission consider it unethical for corporations to make payments to government officials of other countries to promote trade. However, in many countries, for an organization to effectively operate, you need to pay government official usually called kick back. For example the case of Halliburton raised by US congress about their activities in Nigeria. How to cite What Is Meant by International Business Ethics, Papers

Financial accounting concepts Essay Example

Financial accounting concepts Essay This course provides a framework for financial accounting concepts and practices used by internal and external users in businesses. Topics presented include the accounting cycle, financial reporting, financial statements analysis, ratio calculation and interpretation, and management decision making based on financial results.INSTRUCTIONAL MATERIALS Required Resources Weygandt, J. J. , Kimmel, P. D. , Kieso, D. E. (2012). Financial accounting. (8th ed. ). Hoboken, NJ: John Wiley Sons. WileyPLUS will be used in this course and is integrated with the online course shell. Students are emailed a registration code for this product when they purchase new course materials from MBS Direct Bookstore, located at http://bookstore. mbsdirect. net/strayer. htm. ) Supplemental Resources Adler, J. (2012). When do we hold the accountants accountable?Strategic Finance, 93(12), 48-51. Kelso, K. (2011). Building blocks of a successful financial close process. Journal of Accountancy, 212(6), 18-21. Lam oreaux, M. (2012). A new system for recognizing revenue. Journal of Accountancy, 213(1), 30-35. COURSE LEARNING OUTCOMES 1. Examine accounting principles and concepts used in businesses. 2. Prepare and record financial transactions in the accounting cycle according to Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) accounting methodology. 3.Prepare and analyze financial statements including the balance sheet, income statement, and statement of cash flow according to GAAP and IFRS. 4. Examine inventory costing and valuation according to GAAP and IFRS. 5. Assess appropriate internal controls, regulatory requirements according to the Sarbanes-Oxley Act, and fraud prevention and detection. 6. Analyze how IFRS accounting methods are applied to asset valuation and liabilities. 7. Analyze the accounting for corporation requirements related to stock valuation, dividends, and retained earnings. . Determine how to value investments and ho w to report them based on that valuation. 9. Calculate financial ratios, interpret results, and draw conclusions. 10. Use technology and information resources to research issues in financial accounting. 11. Write clearly and concisely about financial accounting using proper writing mechanics. WEEKLY COURSE SCHEDULE The standard requirement for a 4. 5 credit hour course is for students to spend 13. 5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode. Week |Preparation, Activities, and Evaluation |Points | |1 |Preparation | | |Jan 8th |Reading(s) | | | |Chapter 1: Accounting in Action | | | |e-Activity | | | |Use the Internet to research companies who have been publicly exposed due to an illegality or impropriety in | | | |accounting methods. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Homework | | | |Exercises 1-4, 1-7, and 1-11, located in WileyPLUS | | | |Problem P1-2A, located in WileyP LUS |30 | | | |15 | |2 |Preparation | | |Jan 15th |Reading(s) | | | |Chapter 2: The Recording Process | | | |Chapter 3: Adjusting the Accounts | | | |e-Activity | | | |Go to http://www. soxlaw. com/ and review the information contained in the Sarbanes-Oxley Act. Be prepared to | | | |discuss. | | | |Use the Internet or the Strayer Library to research companies who have potential (1) pollution problems, (2) | | | |environmental-disposal problems, or (3) demolition issues (specifically big-box stores). Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapter 1 |20 | | |Homework | | | |Exercises 2-6, 2-9, 2-11, 3-6, 3-7, and 3-11, located in WileyPLUS |49. | | |Problems P2-2A and P3-2A, located in WileyPLUS | | | | |60 | | | |30 | |3 |Preparation | | |Jan 22nd |Reading(s) | | | |Chapter 4: Completing the Accounting Cycle | | | |e-Activity | | | |Go to the Securities and Exchange Commission Website, located at | | | |http://searchwww. sec. gov/ED GARFSClient/jsp/EDGAR_MainAccess. jsp? search_text=*sort=DateformType=Form10KisAdv=tr| | | |uestemming=truenumResults=100numResults=100. Analyze the section showing typical stock information and | | | |financial positions of companies. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 2 and 3 |20 | | |Homework | | | |Exercises 4-5, 4-8, and 4-13, located in WileyPLUS |51 | | |Problems P4-4A, located in WileyPLUS | | | |Assignment 1: Review of Accounting Ethics |30 | | | |15 | | | |200 | |4 |Preparation | | |Jan 29th |Reading(s) | | | |Chapter 5: Accounting for Merchandising Operations | | | |Chapter 6: Inventories | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 4 |49. 5 | | |Homework | | | |Exercises 5-4, 5-7, 5-13, 6-1, 6-10, and 6-14, located in WileyPLUS |60 | | |Problems P5-2A, P6-3A. ocated in WileyPLUS |30 | |5 |Preparation | | |Feb 5th |Reading(s) | | | |Chapter 7: Fraud, Internal Control, and Cash | | | |Chapter 8: Accounting for Receivables | | | |e-Activity | | | |Use the Internet or the Strayer Library to research companies who have experienced misappropriation of assets or | | | |loss of customer information within the last five (5) years. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapters 5 and 6 | | | |Homework |51 | | |Exercises 7-5, 7-7, 7-14, 8-3, 8-5, and 8-14, located in WileyPLUS | | | |Problems P7-3A and P8-7A, located in WileyPLUS |60 | | | |30 | |6 |Preparation | | |Feb 12th |Reading(s) | | | |Chapter 9: Plant Assets, Natural Resources, and Intangible Assets | | | |Chapter 10: Liabilities | | | |e-Activities | | | |Use the Internet or the Strayer Library to research current articles related to personal information privacy | | | |violations including customer database hacking and related privacy breaches. Be prepared to discuss. | | | |Use the Internet or the Strayer Library to research the debt covenants that t he lending industries typically | | | |impose on borrowers. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 7 and 8 |20 | | |Homework | | | |Exercises 9-9, 9-11, 9-12, 10-9, 10-12, and 10-15, located in WileyPLUS |51 | | |Problems P9-3A and P10-1A, located in WileyPLUS | | | |Assignment 2: You are an Entrepreneur! 60 | | | | | | | |30 | | | |280 | |7 |Preparation | | |Feb 19th |Reading(s) | | | |Chapter 11: Corporations: Organizations, Stock Transactions, Dividends, and Retained Earnings | | | |e-Activity | | | |Use the Internet or the Strayer Library to research current articles within the previous12 months to identify a | | | |company that recently participated in a merger or acquisition. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 9 and 10 |20 | | |Homework | | | |Exercises 11-7, 11-13, and 11-17, located in WileyPLUS |51 | | |Problem 11-3A, located in WileyPLUS | | | | |30 | | | |15 | |8 |Preparation | | |Feb 26th |Reading(s) | | | |Chapter 12: Investments | | | |e-Activity | | | |Use the Internet or the Strayer Library to identify a business recently acquired or financed by a venture | | | |capitalist. Be prepared to discuss. | | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapter 11 | | | |Homework |49. | | |Exercises 12-7, 12-8, and 12-12, located in WileyPLUS | | | |Problem P-12-2A, located in WileyPLUS |30 | | | |15 | |9 |Preparation | | |Mar 5th |Reading(s) | | | |Chapter 13: Statement of Cash Flows | | | |e-Activity | | | |Use the Internet or the Strayer Library to research the difference in the cash flow reporting requirements | | | |between U. S. GAAP and IFRS.Be prepared to discuss. | | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapter 12 | | | |Homework |49. | | |Exercises 13-3, 13-4, and 13-6, located in WileyPLUS | | | |Problem 13-3A, located in WileyPLUS |30 | | | |15 | |10A |Preparation | | | Mar 12th |Reading(s) | | | |Chapter 14: Financial Statement Analysis | | | |e-Activity | | |Go to the CFO Website and read the article titled â€Å"Good Financial Analysts Are Made Not Born,† dated June 20, | | | |2012 located at | | | |http://www3. cfo. com/article/2012/6/training_fpa-raiswell-financial-planning-analysis-corporate-executive-board. | | | |Be prepared to discuss. | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 13 |49. | | |Homework | | | |Exercises 14-3, 14-4, and 14-13, located in WileyPLUS |30 | | |Problem 14-6A, located in WileyPLUS |15 | | |Assignment 3: You Are an Investment Analyst |320 | |10B |Preparation | | |Mar 12th |Reading(s): None | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 14 |49. 5 | GRADING SCALE – GRADUATE |Assignment |Total Points |% of | | | |Grade | |Quizzes (open book with a 1-hour time limit per quiz) | | | |(10 quizzes) |501 |23. 9% | |Homework: 10 assignments, locate d in WileyPLUS | | | |(42 exercises worth 10 points each and 14 exercises worth 15 points each) |630 |29. 29% | |Assignment 1: Review of Accounting Ethics |200 |9. 30% | |Assignment 2: You Are an Entrepreneur! |280 |13. 00% | |Assignment 3: You Are an Investment Analyst |320 |14. 88% | |Participation (22 discussions worth 10 points apiece) |220 |10. 3% | |Total |2,151 |100% | |Points |Percentage |Grade | |1,935. 90 – 2,151. 00 | 90% – 100% |A | |1,720. 80 – 1,935. 89 |80% – 89% |B | |1,505. 70 – 1,720. 79 |70% – 79% |C | |Below 1,505. 70 |Below 70% |F | Assignment 1: Review of Accounting Ethics Due Week 3 and worth 200 pointsMany organizations have been in the news over the past few years due to accounting ethical breaches that have affected their customers, employees, or the general public. Search the Internet or the Strayer Library to locate a story in the news that depicts an accounting ethical breach. You may select from any type of orga nization about which you have information or a curiosity. Write a four to five (4-5) page paper in which you: 1. Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer. 2.Based on your research, describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. 3. Determine how the organizational ethical issue was detected and how management failed to create an ethical environment. 4. Analyze the accounts impacted and / or accounting guidelines violated and the resulting impact to the business operation. 5. As a CFO, recommend which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. 6. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as acad emic resources. Your assignment must follow these formatting requirements: Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. †¢ Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: †¢ Examine accounting principles and concepts used in businesses. †¢ Prepare and record financial transactions in the accounting cycle according to GAAP and IFRS accounting methodology. †¢ Use technology and information resources to research issues in financial accounting. Write clearly and concisely about financial accounting using proper writing mech anics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. |Points: 200 |Assignment 1: Review of Accounting Ethics | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1.Given the corporate ethical |Did not submit or |Partially assessed whether|Satisfactorily assessed |Thoroughly assessed | |breaches in recent times, assess |incompletely assessed |or not you believe that |whether or not you believe|whether or not you believe| |whether or not you believe that |whether or not you believe|the current business and |that the current business |that the current business | |the current business and |that the current business |regulatory environment is |and regulatory environment|and regulatory environment| |regulatory environment is more |and regulatory environment|more conducive to ethical |is more conducive to |is more conducive to | |conducive to ethical behavior. |is more conducive to |behavior. Partially |ethical behavior. |ethical behavior. | |Provide support for your answer. |ethical behavior. Did not|provided support for your |Satisfactorily provided |Thoroughly provided | | |submit or incompletely |answer. |support for your answer. |support for your answer. | |Weight: 20% |provided support for your | | | | | |answer. | | | | |2.Based on your research, |Did not submit or |Partially described the |Satisfactorily described |Thoroughly described the | |describe the organization, the |incompletely described the|organization, the |the organization, the |organization, the | |accounting ethical breach, and |organization, the |accounting ethical breach,|accounting ethical breach,|accounting ethical breach,| |the impact to the organization |accounting ethical breach,|and the impact to the |and the impact to the |and the impact to the | |related to ethical breach. |and the impact to the |organization related to |or ganization related to |organization related to | |Weight: 15% |organization related to |ethical breach. |ethical breach. |ethical breach. | | |ethical breach. | | | | |3.Determine how the |Did not submit or |Partially determined how |Satisfactorily determined |Thoroughly determined how | |organizational ethical issue was |incompletely determined |the organizational ethical|how the organizational |the organizational ethical| |detected and how management |how the organizational |issue was detected and how|ethical issue was detected|issue was detected and how| |failed to create an ethical |ethical issue was detected|management failed to |and how management failed |management failed to | |environment. |and how management failed |create an ethical |to create an ethical |create an ethical | |Weight: 15% |to create an ethical |environment. |environment. |environment. | | |environment. | | | | |4.Analyze the accounts impacted |Did not submit or |Partially analyzed the |Satisfactorily analyz ed |Thoroughly analyzed the | |and / or accounting guidelines |incompletely analyzed the |accounts impacted and / or|the accounts impacted and |accounts impacted and / or| |violated and the resulting impact|accounts impacted and / or|accounting guidelines |/ or accounting guidelines|accounting guidelines | |to the business operation. |accounting guidelines |violated and the resulting|violated and the resulting|violated and the resulting| |Weight: 20% |violated and the resulting|impact to the business |impact to the business |impact to the business | | |impact to the business |operation. |operation. |operation. | | |operation. | | | | |5.As a CFO, recommend which |Did not submit or |Partially recommended |Satisfactorily recommended|Thoroughly recommended | |measures could have been taken to|incompletely recommended |which measures could have |which measures could have |which measures could have | |prevent this ethical breach and |which measures could have |been taken to prevent this| been taken to prevent this|been taken to prevent this| |how each measure should be |been taken to prevent this|ethical breach and how |ethical breach and how |ethical breach and how | |implemented in the future. |ethical breach and how |each measure should be |each measure should be |each measure should be | |Weight: 15% |each measure should be |implemented in the future. |implemented in the future. |implemented in the future. | |implemented in the future. | | | | |6. 4 references |No references provided |Does not meet the required|Meets number of required |Exceeds number of required| |Weight 5% | |number of references; some|references; all references|references; all references| | | |or all references poor |high quality choices. |high quality choices. | | | |quality choices. | | | |7.Clarity, writing mechanics, |More than 6 errors present|5-6 errors present |3-4 errors present |0-2 errors present | |and formatting requirements | | | | | |Weight: 10% | | | | | Assignment 2: You Are a n Entrepreneur! Due Week 6 and worth 280 points Student life does not generally afford a great deal of free time to pursue your personal interests; however, at one point, you may have considered turning a personal interest or hobby into an official enterprise.Today, you have finally decided to turn that hobby into a business but have realized that you need start-up capital from a lender or investor. To obtain funding, you need to convince a lender / investor that your business is more than a hobby. You need to demonstrate that you have a firm grasp of your business, the accounting practices that impact your business, the controls needed to safeguard assets, and which accounting system will produce accurate and relevant financial information. Write a six to eight (6-8) page business plan in which you: 1. Describe the type of business you have created including: a. The product or service, and general staffing plan.Provide a rationale for your plan. b. The form of your business and the benefits it offers your particular business, c. A chart of accounts specific to your business, including a rationale as to the selection of each account. (Note: The chart of accounts is a blueprint of your business for the lender/investor. It should report the expected resources that you will consume in your business (assets), the sources of those resources (liabilities and equity), the sources of revenue, and expenditures that you expect to incur to earn those revenues. You may build a detailed chart that includes business units, divisions, product lines, etc. ) 2.Based on the form of your business, analyze whether or not you will be required to use Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS) accounting methods and how the IFRS / GAAP convergence will impact your business. Suggest how you will incorporate any changes into your books and records. (Note: You need to demonstrate to the lender/investor that you have recognized possible changes to GAAP that may impact the accounting and reporting of your accounting events. ) 3. Prepare a pro forma balance sheet and income statement providing the assumptions made and support the valuations assigned. 4.Considering the value of assets (assigned per your balance sheet) used within your business, recommend two (2) specific internal controls that you will implement to protect your company’s assets and resources, justifying how each will provide assurances to management. (NOTE: Safeguarding assets and protecting personal data are paramount to ensuring the viability of a business. Demonstrate to the lender/investor that your assets will be safeguarded and customer information (if applicable) will be protected. ) 5. Based on the internal control recommendations that you made, suggest how you will implement each within your business environment, indicating how challenges or resistances will be overcome. 6.Evaluate the impact of the regulatory environment, inc luding the Sarbanes-Oxley Act and other regulatory requirements, on your business venture, giving considering to how you intend to comply with the requirements and the general impact to decision making within your business. 7. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: †¢ Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. †¢ Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date.The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: †¢ E xamine accounting principles and concepts used in businesses. †¢ Assess appropriate internal controls, regulatory requirements according to the Sarbanes-Oxley Act, and fraud prevention and detection. †¢ Use technology and information resources to research issues in financial accounting. †¢ Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. Points: 280 |Assignment 2: You Are an Entrepreneur! | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1. Describe the type of business |Did not submit or |Partially described the |Satisfactorily described |Thoroughly described the | |you have created including: |incompletely described the|type of business you have |the type of business you |type of business you have | |a.The product or se rvice, and |type of business you have |including: |have including: |including: | |general staffing plan. Provide a |including: |a. The product or service,|a. The product or service,|a. The product or service,| |rationale for your plan. |a. The product or service,|and general staffing plan. |and general staffing plan. |and general staffing plan. | |b. The form of your business and |and general staffing plan. |Partially provided a |Satisfactorily provided a |Thoroughly provided a | |the benefits it offers your |Did not submit or |rationale for your plan. |rationale for your plan. |rationale for your plan. | |particular business. incompletely provided a |b. The form of your |b. The form of your |b. The form of your | |c. A chart of accounts specific |rationale for your plan. |business and the benefits |business and the benefits |business and the benefits | |to your business including a |b. The form of your |it offers your particular |it offers your particular |it offers your particular | |rationale as to the selection of |business and the benefits |business. |business. |business. | |each account. |it offers your particular |c. A chart of accounts |c. A chart of accounts |c. A chart of accounts | |Weight: 15% |business. specific to your business |specific to your business |specific to your business | | |c. A chart of accounts |including a rationale as |including a rationale as |including a rationale as | | |specific to your business |to the selection of each |to the selection of each |to the selection of each | | |including a rationale as |account. |account. |account. | | |to the selection of each | | | | | |account. | | | | |2.Based on the form of your |Did not submit or |Partially analyzed whether|Satisfactorily analyzed |Thoroughly analyzed | |business, analyze whether or not |incompletely analyzed |or not you will be |whether or not you will be|whether or not you will be| |you will be required to use |whether or not you will be|required to use Generally |requi red to use Generally |required to use Generally | |Generally Accepted Accounting |required to use Generally |Accepted Accounting |Accepted Accounting |Accepted Accounting | |Principles (GAAP) or |Accepted Accounting |Principles (GAAP) or |Principles (GAAP) or |Principles (GAAP) or | |International Financial Reporting|Principles (GAAP) or |International Financial |International Financial |International Financial | |Standards (IFRS) accounting |International Financial |Reporting Standards (IFRS)|Reporting Standards (IFRS)|Reporting Standards (IFRS)| |methods and how the IFRS / GAAP |Reporting Standards (IFRS)|accounting methods and how|accounting methods and how|accounting methods and how| |convergence will impact your |accounting methods and how|the IFRS / GAAP |the IFRS / GAAP |the IFRS / GAAP | |business. Suggest how you will |the IFRS / GAAP |convergence will impact |convergence will impact |convergence will impact | |incorporate any changes into your|convergence will impact |your business. Partially |your business. |your business. Thoroughly | |books and records. |your business.Did not |suggested how you will |Satisfactorily suggested |suggested how you will | |Weight: 15% |suggest or incompletely |incorporate any changes |h ow you will incorporate |incorporate any changes | | |suggested how you will |into your books and |any changes into your |into your books and | | |incorporate any changes |records. |books and records. |records. | | |into your books and | | | | | |records. | | | | |3.Prepare a pro forma balance |Did not submit or |Partially prepared a pro |Satisfactorily prepared a |Thoroughly prepared a pro | |sheet and income statement |incompletely prepared a |forma balance sheet and |pro forma balance sheet |forma balance sheet and | |providing the assumptions made |pro forma balance sheet |income statement providing|and income statement |income statement providing| |and support the valuations |and income statement |the assumptions made and |providin g the assumptions |the assumptions made and | |assigned. |providing the assumptions |partially supported the |made and satisfactorily |thoroughly supported the | |Weight: 15% |made and did not submit or|valuations assigned. |supported the valuations |valuations assigned. | | |incompletely supported | |assigned. | | | |the valuations assigned. | | | | |4.Considering the value of |Did not submit or |Partially recommended two |Satisfactorily recommended|Thoroughly recommended two| |assets (assigned per your balance|incompletely recommended |(2) specific internal |two (2) specific internal |(2) specific internal | |sheet) used within your business,|two (2) specific internal |controls that you will |controls that you will |controls that you will | |recommend two (2) specific |controls that you will |implement to protect your |implement to protect your |implement to protect your | |internal controls that you will |implement to protect your |company’s assets and |company’s as sets and |company’s assets and | |implement to protect your |company’s assets and |resources, justifying how |resources, justifying how |resources, justifying how | |company’s assets and resources, |resources, justifying how |each will provide |each will provide |each will provide | |justifying how each will provide |each will provide |assurances to management. |assurances to management. |assurances to management. | |assurances to management. |assurances to management. | | | | |Weight: 15% | | | | | |5.Based on the internal control |Did not submit or |Partially suggested how |Satisfactorily suggested |Thoroughly suggested how | |recommendations that you made, |incompletely suggested how|you will implement each |how you will implement |you will implement each | |suggest how you will implement |you will implement each |within your business |each within your business |within your business | |each within your business |within your business |environment, indicating | environment, indicating |environment, indicating | |environment, indicating how |environment, indicating |how challenges or |how challenges or |how challenges or | |challenges or resistances will be|how challenges or |resistances will be |resistances will be |resistances will be | |overcome. |resistances will be |overcome. |overcome. |overcome. | |Weight: 15% |overcome. | | | | |6.Evaluate the impact of the |Did not submit or |Partially evaluated the |Satisfactorily evaluated |Thoroughly evaluated the | |regulatory environment, including|incompletely evaluated the|impact of the regulatory |the impact of the |impact of the regulatory | |the Sarbanes-Oxley Act and other |impact of the regulatory |environment, including the|regulatory environment, |environment, including the| |regulatory requirements, on your |environment, including the|Sarbanes-Oxley Act and |including the |Sarbanes-Oxley Act and | |business venture giving |Sarbanes-Oxley Act and |other regulatory |Sarbanes-Oxley Act and |other regulatory | |considering to how you intend to |other regulatory |requirements, on your |other regulatory |requirements, on your | |comply with the requirements and |requirements, on your |business venture giving |requirements, on your |business venture giving | |the general impact to decision |business venture giving |considering to how you |business venture giving |considering to how you | |making within your business. |considering to how you |intend to comply with the considering to how you |intend to comply with the | |Weight: 10% |intend to comply with the |requirements and the |intend to comply with the |requirements and the | | |requirements and the |general impact to decision|requirements and the |general impact to decision| | |general impact to decision|making within your |general impact to decision|making within your | | |making within your |business. |making within your |business. | | |business. | |business. | | |7. 4 references |No references provided |Does no t meet the required|Meets number of required |Exceeds number of required| |Weight: 5% | |number of references; some|references; all references|references; all references| | | |or all references poor |high quality choices. high quality choices. | | | |quality choices. | | | |8. Clarity, writing mechanics, |More than 6 errors present|5-6 errors present |3-4 errors present |0-2 errors present | |and formatting requirements | | | | | |Weight: 10% | | | | | Assignment 3: You Are an Investment Analyst Due Week 10 and worth 320 pointsAs the representative from your accounting firm or practice, you are in charge of stock market analysis that will be presented to clients as part of professional consultation process. One of your high-profile clients is trying to determine the possible investment potential between two companies. However, before you can recommend investments to clients, you need to familiarize yourself with the background of the companies, analyze stock trends, research current events, and analyze financial statements. Select one (1) pair of these companies and conduct your analysis. †¢ Pepsi versus Coca Cola, or †¢ Amazon versus eBay Write an eight to ten (8-10) page paper in which you: 1. Analyze each company’s history, product / services, major customers, major suppliers, and leadership and provide a synopsis of each company. 2.Based on the stock price for the timeline listed below, present a graph that illustrates the stock price of each company. Indicate conclusions that can be drawn based on the trend: a. The day of its initial public offering b. January 1, 2012 c. January 1, 2011 d. January 1, 2010 3. Research and summarize at least two (2) news events (this may include mergers, acquisitions, or political issues) that occurred from 2010 to the present day and the potential impact on the stock price of each company. Indicate how this influences your investment decision related to the company. 4. Provide an overall financial analysis for each company that highlights the key characteristics for investment and how this may impact an investor’s decision. 5.Based on your review of the financial data for each company, indicate the accuracy and reliability of the data for making investment decision. Provide support for your conclusion. 6. Recommend which company you consider as the better investment for your client and how you will present your recommendation. Support your recommendation with data from your analysis. 7. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: †¢ Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format.Check with your professor for any additional instructions. †¢ Include a cover page containing the title of the assignme nt, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: †¢ Analyze the accounting for corporation requirements related to stock valuation, dividends, and retained earnings. †¢ Determine how to value investments and how to report them based on that valuation. †¢ Use technology and information resources to research issues in financial accounting. Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. |Points: 320 |Assignment 3: You Are an Investment Analyst | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1.Analyze each compan y’s |Did not submit or |Partially analyzed each |Satisfactorily analyzed |Thoroughly analyzed each | |history, product / services, |incompletely analyzed each|company’s history, product|each company’s history, |company’s history, product| |major customers, major suppliers,|company’s history, product|/ services, major |product / services, major |/ services, major | |and leadership and provide a |/ services, major |customers, major |customers, major |customers, major | |synopsis of each company. |customers, major |suppliers, and leadership |suppliers, and leadership |suppliers, and leadership | |Weight: 15% |suppliers, and leadership |and partially provided a |and satisfactorily |and thoroughly provided a | | |and did not submit or |synopsis of each company. |provided a synopsis of |synopsis of each company. | | |incompletely provided a | |each company. | | | |synopsis of each company. | | | | |2.Present a graph that |Did not submit or |Partially pre sented a |Satisfactorily presented a|Thoroughly presented a | |illustrates the stock price of |incompletely presented a |graph that illustrates the|graph that illustrates the|graph that illustrates the| |each company, using each of the |graph that illustrates the|stock price of each |stock price of each |stock price of each | |four (4) timelines. Indicate |stock price of each |company, using each of the|company, using each of the|company, using each of the| |conclusions that can be drawn |company, using each of the|four (4) timelines; |four (4) timelines; |four (4) timelines; | |based on the trend. four (4) timelines; did |partially indicated |satisfactorily indicated |thoroughly indicated | |Weight: 15% |not submit or incompletely|conclusions that can be |conclusions that can be |conclusions that can be | | |indicated conclusions that|drawn based on the trend. |drawn based on the trend. |drawn based on the trend. | | |can be drawn based on the | | | | | |trend. | | | | |3.Research and summarize at |Did not submit or |Partially researched and |Satisfactorily researched |Thoroughly researched and | |least two (2) news events that |incompletely researched |summarized at least two |and summarized at least |summarized at least two | |occurred from 2010 to the present|and summarized at least |(2) news events that |two (2) news events that |(2) news events that | |day and the potential impact on |two (2) news events that |occurred from 2010 to the |occurred from 2010 to the |occurred from 2010 to the | |the stock price of each company. |occurred from 2010 to the |present day and the |present day and the |present day and the | |Indicate how this influences your|present day and the |potential impact on the |potential impact on the |potential impact on the | |investment decision related to |potential impact on the |stock price of each |stock price of each |stock price of each | |the company. |stock price of each |company. Partially |company. Satisfactorily |company.Tho roughly | |Weight: 15% |company. Did not indicate |indicated how this |indicated how this |indicated how this | | |or incompletely indicated |influences your investment|influences your investment|influences your investment| | |how this influences your |decision related to the |decision related to the |decision related to the | | |investment decision |company. |company. |company. | | |related to the company. | | | | |4.Provide an overall financial |Did not submit or |Partially provided an |Satisfactorily provided an|Thoroughly provided an | |analysis for each company that |incompletely provided an |overall financial analysis|overall financial analysis|overall financial analysis| |highlights the key |overall financial analysis|for each company that |for each company that |for each company that | |characteristics for investment |for each company that |highlights the key |highlights the key |highlights the key | |and how this may impact an |highlights the key |characteristics for |chara cteristics for |characteristics for | |investor’s decision. |characteristics for |investment and how this |investment and how this |investment and how this | |Weight: 10% |investment and how this |may impact an investor’s |may impact an investor’s |may impact an investor’s | | |may impact an investor’s |decision. |decision. |decision. | | |decision. | | | |5. Based on your review of the |Did not submit or |Partially indicated the |Satisfactorily indicated |Thoroughly indicated the | |financial data for each company, |incompletely indicated the|accuracy and reliability |the accuracy and |accuracy and reliability | |indicate the accuracy and |accuracy and reliability |of the data for making |reliability of the data |of the data for making | |reliability of the data for |of the data for making |investment decision. |for making investment |investment decision. | |making investment decision. investment decision. Did |Partially provided support|decision. Satisfactorily |Thoroughly provided | |Provide support for your |not provide or |for your conclusion. |provided support for your |support for your | |conclusion. Weight: 10% |incompletely provided | |conclusion |conclusion | | |support for your | | | | | |conclusion. | | | | |6.Recommend which company you |Did not submit or |Partially recommended |Satisfactorily recommended|Thoroughly recommended | |consider as the better investment|incompletely recommended |which company you consider|which company you consider|which company you consider| |for your client and how you will |which company you consider|as the better investment |as the better investment |as the better investment | |present your recommendation. |as the better investment |for your client and how |for your client and how |for your client and how | |Support your recommendation with |for your client and how |you will present your |you will present your |you will present your | |data from your analysis. |you will present you r |recommendation. Partially|recommendation. |recommendation. | |Weight: 20% |recommendation.Did not |supported your |Satisfactorily supported |Thoroughly supported your | | |submit or incompletely |recommendation with data |your recommendation with |recommendation with data | | |supported your |from your analysis. |data from your analysis. |from your analysis. | | |recommendation with data | | | | | |from your analysis. | | | | |7. 4 references |No references

Traffic Control

Traffic Control Traffic Control: The Need For ChangeAs the population of the United States dramatically increases and the number of vehicles on the nation's roads and highways skyrockets, new methods of traffic control and organization have become necessary, by utilizing new methods of transportation or by revising the current system. In the past 15 years, the number of vehicles on American roads has increased 41.9%, the number of licensed drivers has increased 29.3%, but the size of the general population has only risen 15.9% (Clark 387-404). Between the years 1975 and 1985, the number of miles driven by Americans rose 34.6%, but the number of miles of roads increased by only 4.4% (Doan 64).Cars and other vehicles are an enormous cost to society, costing between $300 billion and $700 billion per year. These expenses are caused mainly by traffic accidents, traffic jams, and the environmental hazards created by the large number of vehicles on the road.Mezzanine of the Berkeley station. Bay Area Rapid ...Traffic accidents account for one of the major reasons that the current techniques of traffic control need revision. Traffic jams, along with broken cars and the lack of alternate routes, account for one half of the traffic congestion in the United States (Clark 387-404). Although the number of traffic accidents in the United States has slowly decreased over the past several years, it is still alarmingly high. In 1990, approximately 7 deaths occurred for every 10,000 people in the United States due to traffic accidents (Wallich 14).In addition, traffic jams also demonstrate the need for better methods of traffic management. Due to both the increase of women in the work force and the expansion of businesses to the suburbs, traffic jams have increased dramatically over the past few years (Koepp 55). As a consequence of traffic jams, the American population was delayed 722...

What You Need to Know About the Weak Force

What You Need to Know About the Weak Force The weak nuclear force is one of the four fundamental forces of physics through which particles interact with each other, together with the strong force, gravity, and electromagnetism. Compared to both electromagnetism and the strong nuclear force, the weak nuclear force has a much weaker intensity, which is why it has the name weak nuclear force. The theory of the weak force was first proposed by Enrico Fermi in 1933 and was known at that time as Fermis interaction. The weak force is mediated by two types of gauge bosons: the Z boson and W boson. Weak Nuclear Force Examples The weak interaction plays a key role in radioactive decay, the violation of both parity symmetry and  CP symmetry, and changing the flavor of quarks (as in beta decay). The theory that describes the weak force is called quantum flavourdynamics (QFD), which is analogous to quantum chromodynamics (QCD) for the strong force and quantum electrodynamics (QFD) for the electromagnetic force. Electro-weak theory (EWT) is the more popular model of the nuclear force. Also Known As:  The weak nuclear force is also referred to as: the weak force, the weak nuclear interaction, and the weak interaction. Properties of the Weak Interaction The weak force is different from the other forces: It is the only force that violates  parity-symmetry (P).It is the only force that violates charge-parity symmetry (CP).It is the only interaction that can change one kind of quark into another or its flavor.The weak force is propagated by carrier particles that have significant masses (about 90  GeV/c). The key quantum number for particles in the weak interaction is a physical property known as the weak isospin, which is equivalent to the role that electric spin plays in the electromagnetic force and color charge in the strong force. This is a conserved quantity, meaning that any weak interaction will have a total isospin sum at the end of the interaction as it had at the beginning of the interaction. The following particles have a weak isospin of 1/2: electron neutrinomuon neutrinotau neutrinoup quarkcharm quarktop quark The following particles have a weak isospin of -1/2: electronmuontaudown quarkstrange quarkbottom quark The Z boson and W boson are both much more massive than the other gauge bosons that mediate the other forces (the photon for electromagnetism and the gluon for the strong nuclear force). The particles are so massive that they decay very quickly in most circumstances. The weak force has been unified together with the electromagnetic force as a single fundamental electroweak force, which manifests at high energy (such as those found within particle accelerators). This unification work received the 1979 Nobel Prize in Physics, and further work on proving that the mathematical foundations of the electroweak force were renormalizable received the 1999 Nobel Prize in Physics. Edited by Anne Marie Helmenstine, Ph.D.

Homework policy Essay Example | Topics and Well Written Essays - 750 words

Homework policy - Essay Example Positive social interaction encourages learners to communicate with one another. The homework policy adopted by Mr. Collet encourages positive social interaction in numerous ways. Some of those ways include preparation of students in advance by encouraging them to buy student’s planner. The use of planners assists in proper time management for students as well as enabling them to have an effective balanced study in all their subjects (Pandey, 2005). Second grade students are very interactive and feel appreciated when their teacher identifies any effort they make. Using a planner Mr. Collet will be able to track all activities done by each student. Mr. collet will use the planner to gauge the attentiveness of the student by checking on how the student updates his/her planner. In case the planner has not been well updated, the teacher continuously monitors the activities of the student. Through the monitoring, the performance of the student will enhance since he will not like th e teacher to keep monitoring him. The planner will also act as a reminder to the students on the take-home assignment. Students following the information in the planners will enhance their social interaction with Mr. Collet. Explaining assignment to a second grade student verbally creates conducive environment for Mr. Collet and the students. The students will ask for clarification in case, the instructions are not clear. By so doing the teacher and students develop a strong bond towards each other.

Strategic Management 2 Essay Example | Topics and Well Written Essays - 3000 words

Strategic Management 2 - Essay Example In this regard, effective strategic leadership has become an extremely important factor for companies for attaining competitive advantage (Pettigrew, 2012). A lot of factors can initiate the process of internationalisation of firms during the period of globalisation. These factors can either be traditional factors that include objectives like, resource and market seeking or emerging objectives like, attaining economies of scale and competitive positioning (Sminia and De Rond, 2012). This essay discusses the case of British Petroleum, a London-based oil and natural gas company and evaluates various aspects of strategic management of the company so as to identify the competitive advantage and elaborate on leadership of the company. The purpose of this paper is to shed light on the organisation’s current competitive advantages based on resource and capabilities view and dynamic possibilities. The international expansion of the company and its strategies in doing so has also been described. Leadership issues of the organisation during the period of international expansion have also been discussed in the final section. British Petroleum is one of the largest oil and natural gas companies of the world. The company has its headquarters in London and was incorporated on 1909. The BP group of companies works under BP Plc. The basic business model of British Petroleum comprises two main parts (BP plc, 2011). The first part is exploring and locating the natural gas and oils; and the second part is extraction of hydrocarbons making them commercially available. The company has a wide business model, which encompasses extraction, production and retail services of petrochemical products around the world. The petrochemical products produced by the company are used in production of a wide range of products, which are used in everyday life (BP plc, 2013). The exploration and production departments

The Implementation Of Change Management In Maxis Information Technology Essay

The Implementation Of Change Management In Maxis Information Technology Essay Maxis are Malaysias leading telecommunications company and market leader with a total mobile phone subscriber base of more than seven million, as at 31 December 2005. Maxis continue to enhance how people communicate and live with an impressive array of innovative products and services. Maxis were the first to launch 3G Connect Card, PC Webmail, Video Mail and 3G prepaid. They are having significantly increased the 3G service coverage since its launch in July 2005, catering to more than 740 sites across Malaysia. The case study of Maxis was about the company taking a generation shifts at the top management (management team) to meet the challenges of the competitors and the unpredictable demands of the global competitors in a rapid changing and hostile environment. The study aims to analyze the implementation of change in Maxis and making a shift to update telecommunication technology from 2G to 3G. This was initiative taken by Maxis implementation of a generational shift in order to be competitive in global market is still questionable as the highly competitive market is indeed a tough to overcome. This study discussed: (a) The importance of change and the demand to be competitive. (b) The success of implementing the change process in Maxis (adopting and adapting the new technology) (c) Importance of organizational change in Maxis The Wireless Industry felt that inventing 3G network was critical in order to offer high-bandwidth services to their customers, or risk losing out to their competitors. Third generation mobile phones (3G) are at the introduction stage and a lucrative trend. Maxis were able to achieve market leadership because its constant efforts towards developing a corporate culture which fostered innovation. It wasnt easy for Maxis to maintain market leadership in the ever-changing telecommunications industry. The vision and dedication of its key personnel allowed Maxis to have a clear advantage over its competitors. Success and winning only comes naturally when the right people initiate and lead the charge to victory. The vision and mission of Maxis played a very important role in fostering innovation for a company that aspires to be the best based on a set of values that serves as a guiding principle in all its relationships, internally and externally, unifies and motivates its staff, provides clarity in its decision making, defines the way it conduct business to the community (Maxis website, 2004). 2.0 Change Management as a competitive advantage in Maxis To excel in todays business climate, organizations must continually deliver a varied range of products and services that provide high business value. Even the most successful enterprises can experience failure because they unsuccessfully manage change in software development. With more demand than ever for IT (Information Technology) to quickly and accurately achieve and support corporate objectives, IT organizations must cope with a continuous barrage of changes-changes in product requirements, technology, development processes, and deployment environments. As a result, telecommunication companies can only successfully deliver newer technology assets and applications to their current customers and attract new customer base through proactive management of change. The single, most constant factor in telecommunication companies is change (Becher, 1989). Telecommunication providing organizations and project teams must deal with rapidly changing business and product requirements, development methodologies, delivery technologies, and application architectures. For Maxis, there are compelling reasons to believe that 3G network will work around the skepticisms surrounding the technology and succeed. The 3-G network is broadband and 6 times faster than GPRS and three times faster than EDGE (Maxis Website). With its abilities to deliver video-based services, it opens the door to a brand new communications medium whereby the mobile experience is made more diverse, more interactive and more enjoyable than its technological predecessors. With launch of 3G in maxis, the telecom users will be able to talk to each other as well as to see each other face-to-face and share special moments as they happen. We get access to content; especially live TV and video streaming that is more diverse, richer and a lot more engaging and also very enhancing for the users. Adopting 3G, user can easy access to broadband connectivity on your mobile device and your laptop, anytime, anywhere and you dont have to look for Internet cables or phone lines ever again. The great advantage of 3G at this point is due to the low broadband service penetration currently. Above all, for mobile operators, 3G provides growth as the market for voice telephony matures. Data is set to rule the communications industry of the future and thus, 3G network would be a service to look forward to by customer in future. The major benefits that Maxis will be reaping by the proposed change management would be: 2.1 The need to reinvent the business as the business environment changes As the competitive pressures increase, the company needs to rethink its business strategy and position in the value chain by contributing both to differentiation and cost leader strategies is to simplify the value chain and move closer to customers through mobile services. 2.2 The need to be able to focus on the most differentiating activities Most operators still want to differentiate with new mobile services, content and portals. Extensive efforts are required to develop, launch and market with increasing time-to-market pressures and by being able to focus on these most differentiating activities is a significant benefit in view of a more complex technological environment in the future. 2.3 The need to improve operational efficiency After usual process optimization and competence development, the main source for cost efficiency is economies of scale. There is a need to increase the cost efficiency of basic technical operations irrespective of the operators competitive strategy. For very large operators and international operator groups, it is possible to gain significant economies of scale in-house. Small and medium sized operators should consider a managed service provider that could deliver benefits for their business by creating higher economies of scale on their behalf. 2.4 The need to improve quality of services and operations If Maxis manages the operations and network well with necessary capacity increases and modernization, the quality of service will be meeting the customers expectations. However, the quality is unlikely to be a differentiating factor as all the operators can deliver the same product. The new mobile services and applications provide excellent possibilities for quality differentiation and grabbing market share in a certain time window. The operators should make the most out of this with the chosen help of the experienced managed service provider. 2.5 The need to manage technology and operational challenges In traditional operator-vendor relationships, the operator has responsibility for deploying mobile services network technologies, billing and customer care readiness. This integration responsibility involved risk and managed services contract can be set up in a way to reduce this technology and operational risk by linking service providers incentives to operators business objectives. These drivers differ from one operator to another and each of these drivers needs to be considered carefully. Since outsourcing of technical operations is such a major change, it should be based on the correct and well considered reasons. 3.0 Fostering successful change management in Maxis Successful management improvement efforts require the active involvement of managers and staff throughout the organization to provide ideas for improvements and supply the energy and expertise needed to implement changes. Employees at all levels of high-performing organizations participate in and have a stake in improving operational and program performance to achieve results. High-performing organizations use a number of strategies and techniques to effectively involve employees, ie (1) Fostering a performance oriented culture, (2) Working to develop a consensus with unions on goals and strategies, (3) Providing the training that staff need to work effectively, and (4) Devolving authority while focusing accountability on results. Employees in high-performing organizations understand the importance of and the connection between their performance and the organizations success. The failure to constructively involve staff in an organizations improvement efforts means running the risk that the changes will be more difficult and protracted than necessary (Becher, 1989). The various steps for a successful organizational change in Maxis were: 3.1 Form the coalition. Once we create the commitment of what we want to our vision to be, the second step is to form a coalition of all stakeholders as well as both internal and external members of the organization. Its not only the senior management, but it is everyone that is involved with the company as well. 3.2 Envision the future (Implementation of 3G Pilot Launch) Envisioning the future is about painting a picture of what the firm is going to look like when this journey and transformation are complete. Many individuals who are part of the team will have difficulty understanding what the changes that are attempted to incorporate into the business really mean. They are going to ask how the change is going to affect the company and, more importantly, each individual within the company. This explained the pilot launch in Klang valley during the 3rd quarter of 2004. (The Star-In Tech, 22 June 2004). According to the news, Maxis Communications Bhd will initially roll out its 3G (third generation) mobile services in populated areas of the Klang Valley in the first 18 months to two years following its commercial launch by the end of 2004. Maxis revealed how, by offering these services, they would be able to grow significantly faster while providing the clients with a much higher value service, and this would create more opportunities for each of the stakeholders. At the same time, if they didnt change, they were going to fall behind in the industry, leaving fewer opportunities for employees, becoming a less important partner in the financial advisors growth, and not doing all that they could in assisting the investors to achieve their financial goals. It was not a very tough decision for the stakeholders once they had the information and time to confirm the vision. 3.3 Begin the transformation. Successful change is a real challenge because no one reacts well to change except the person that is driving it. When change comes, we all tend to immediately put our hands up and try to figure out how to avoid it. Behaviorists tell us that 80 percent of us are reactive thinkers who will do anything to avoid change. Twenty percent of us are creative thinkers, meaning we initially try to avoid the change, but then examine and judge whether its a good change or a bad change. If we think it is a good change we will incorporate it into our lives. If creative thinkers believe it is a change for the worse, they will just figure out ways to go around it. The only way to ensure that change occurs smoothly is to have a road map that outlines the process that will be incorporate into your firm to make it work for mutual benefit. 3.4 Embed it in the culture. Everything that was doing should be consistent with the commitment. For example, Maxis was constantly promoting 3G network advantage to their valuable customer over the country during the initial launch. This creates a sense of commitment for all the employees that they are undergoing change and it is therefore real and it creates a new culture. 3.5 Accelerate the pace. Maxis helped everyone see the increased competition and the need to differentiate it from all the other firms. Maxis understand the likely outcome if you dont make the changes. They know that it will be fine to be uncomfortable with change but that the winner in business will always be the one who most effectively adapts to the new environment. 3.6 Collaboration with other organizations According to Mobilecomms-technology.com, Maxis realized that the success of any 3G network relies on the availability of 3G handsets in the marketplace. A joint venture between Sony and Ericsson has been contracted by Maxis to provide 300,000 3G enabled handsets in a contract worth RM20 million for the period 2004-05. Maxis also intend to continue its close relationship with both Motorola and Siemens, and 3G handsets from these companies will also be available. Maxis also collaborated with Astro, especially in streaming live telecasts. Taken from the same article; Maxis mobile subscribers are also set to get video streaming services before the 3G network goes live, as Astro are to provide program clips, running at 64kbps and 24 frames per second, to the existing Maxis 2G GPRS Network. In addition, Motorola is installing its new push-to-talk over cellular service on the Maxis 2G network that will allow a single subscriber to connect with one or many users at one time via the single push of a button on their handset (this should see most use in the corporate market place for the easy arrangement of conference calls). 3.7 Continuously reinvent yourself High-performing organizations seek to involve and engage employees by devolving authority to lower levels of the organization. Employees are more likely to support changes when they have the necessary amount of authority and flexibilityalong with commensurate accountability and incentivesto advance the agencys goals and improve performance. Allowing employees to bring their expertise and judgment to bear in meeting their responsibilities can help agencies capitalize on their employees talents, leading to more effective and efficient operations and improved customer service. To continue usage of video streaming and video calls, Maxis has lowered the cost of 3G network charge toward their customer to increase the usage of it. The excerpt blow was taken from the article Maxis lowers cost of 3G adoption published on August 7, 2006. We are seeing a healthy uptake on 3G services with people coming on board at an incremental increase of 30% every month. We believe free video calling will further accelerate 3G adoption in Malaysia, said Maxis Head of Products and New Businesses, Dr. Nikolai Dobberstein. At the of end July, Maxis has 256,000 customers with 3G mobile phones in its base, of which 150,000 are active 3G users. By removing the cost barrier, Maxis hopes to drive up usage among 3G handset owners in its base and counter the prevalent notion of 3G being expensive. With Maxis continual low pricing strategy, we are turning that around and proving that Maxis 3G is as affordable as 2G, said Dobberstein. 4.0 Comments and Suggestions The success of the change implementation was due to the fact that it was an initiative from top management and it was clearly seen that the shift is urgent with the competitors in the market coming up with new invention. (It is an internal change and the change agent is the top management). This was congruent with one of the Organanizational Development principle, which stated that the Change Management should start from the top. According to Rothwell et al (2010), Organizational Development works best when it is supported by top managers. This is because top managers are traditionally the chief power brokers and change agents in the organization; they often control an organizations resources and reward system. The expertise of the staff was recognized and their ideas were discussed during meetings therefore capitalizing on their talents will enhance the operations and allow a smooth revolution of change. The staffs were committed to change and they were aware that there is pressure from the environment and Maxis have to differentiate from other firms and the change was necessary and the change is directed to positive results so there was no resistance to change. There is a need for change that was understood by employees. The management also has created the awareness of change. Change is inevitable, and this message was disseminated throughout the organization. This ensure low level of resistance to change. The collaboration with Sony, Ericson, Motorola and Astro has strengthen the change as companies supporting each other in terms of sharing of network, video streaming has led to a win -win situation in the corporate market. However, the change process in Maxis was a success but the future has yet to be seen in this era of companies coming up with new intervention and innovation to have the competitive advantage but the war is not over yet for Maxis as further strategies to combat the competitions need to be planned ahead of time so as to meet the demands of the future market in the era of globalization. The group view that other strategies such as new design and more practical models may be able to penetrate the market apart from technology which is the main area of competitiveness as customers of today do not only value the update of technology but the design has cosmetic value and it influence the user in the trendy world of today. 5.0 Conclusion The telecommunication industry felt it was not practical and risky to launch 3G network in the market because it final result is quite unpredictable. It could be said that the industry as well as stakeholders still felt sceptical even though the pilot plant was considered a success. However after the implementation, Maxis has proved that it had been successful in term of change management. This was proved by statistics from The Mobile World that noted Maxis ended Q1 06 with some 8.2 million customers giving them a market share of 42.5%. The country has a population penetration rate of 80%. Even though this could be directly linked to 3G, but it is not to be denied that 3G contributed a major part in the increase of market share. This notion was strengthen by the fact that Maxis has the most extensive integrated 3G network coverage in all major cities in the country. The Klang Valley, Penang, Johor Bahru, Kuantan, Alor Setar, Kota Kinabalu, Kuching and other cities are now with 3G connectivity. Today, Maxis have over 300 buildings with Maxis 3G/2G transmitters, and also over 350 Maxis Utopia and Airzà «d WLAN hotspots.   After the tremendous success in Malaysia, Maxis planned to penetrate 3G in Indonesia (end of year 2006) using the same change management plan. Thus, the well planned change can bring the expected result in the end. The change plan is very important to make a company to be market leader or sustain in the market.