The Trouble with Accounting Terminology 2019

When I was eight years old, my father, who never completed college, decided to better himself by taking an accounting course at the local community college. He got so frustrated with it, and struggled with it so much that one day he was in his study and he just let out this holler and threw the accounting textbook across the room. Then again, maybe it was Calculus he was taking, not accounting. Whatever. Either way they are both awful and often necessary evils for the college student. I inherited my fathers artistic flair and numerical impairments, and so I too have trouble understanding the world of accounting. Especially their terms. It is, however, ironic how these terms can cross over to us creative folks who cannot crunch numbers or financially map out a corporation to save our lives. Some examples of this are listed below*, sure to get a cringe or a chuckle out of any accounting student. A Misstatement is Inconsequential If a reasonable person would conclude after considering the possibility of further undetected misstatements that the misstatement either individually or when aggregated with other misstatements would clearly be immaterial to the financial statements. If a reasonable person could not reach such a conclusion regarding a particular misstatement, that misstatement is more than inconsequential. .ubbe00b7ca5dcbda041ab565871915ca8 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .ubbe00b7ca5dcbda041ab565871915ca8:active, .ubbe00b7ca5dcbda041ab565871915ca8:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .ubbe00b7ca5dcbda041ab565871915ca8 { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .ubbe00b7ca5dcbda041ab565871915ca8 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .ubbe00b7ca5dcbda041ab565871915ca8 .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .ubbe00b7ca5dcbda041ab565871915ca8:hover .postTitle { text-decoration: underline!important; } READ A Master's Degree in Criminal Justice ManagementThis is easy to understand. Basically all it is saying is that if a person lies to you once, chancesare they will lie again. I have had friends and lovers that I can say are representatives of a misstatement that is inconsequential. What does this have to do with accounting? This is everyday social reality, baby. Adjusting Journal Entry An accounting entry made into a subsidiary ledger called the General journal to account for a periods changes, omissions or other financial data required to be reported in the books. While I am not quite sure what this means in accounting, I can tell you that there are a lot of adjusted journal entries in my life. There is plenty of financial data that has been required to be reported into our checkbook balancer and through receipts that I should have, but when it comes right down to it, I dont want my husband to know where I spend some of our money. He would go through the roof and never let me go to Macys again. Marriage has a general journal. There is nowhere that states that we have to actually use it all of the time. .u659790265e377cba1fb706da409e56d7 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u659790265e377cba1fb706da409e56d7:active, .u659790265e377cba1fb706da409e56d7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u659790265e377cba1fb706da409e56d7 { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u659790265e377cba1fb706da409e56d7 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u659790265e377cba1fb706da409e56d7 .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u659790265e377cba1fb706da409e56d7:hover .postTitle { text-decoration: underline!important; } READ Bachelor of Science in Criminal Justice Working Professionals in Iowa Find Convenience at Kaplan UniversityAssertion Explicit or implicit representations by an entitys management that are embodied in financial statement components and for which the auditor obtains and evaluates evidential matter when forming his or her opinion on the entitys financial statements. Again, my husband may form an opinion on our financial statement, but that wont stop me from shopping. He can be as assertive as he wants, that doesnt stop the end of summer sales. Balance Sum of DEBIT entries minus the SUM of CREDIT entries in an ACCOUNT. If positive, the difference is called a DEBIT BALANCE; if negative, a CREDIT BALANCE. In laymans terms, we all have to find our balance in life. Some people owe us big time, and others we are eternally indebted to. You win some, you lose some, and we all just need to be okay with who we are in the end. .u0508b6d6e5cc71c202ba720fd1ed83cf { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u0508b6d6e5cc71c202ba720fd1ed83cf:active, .u0508b6d6e5cc71c202ba720fd1ed83cf:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u0508b6d6e5cc71c202ba720fd1ed83cf { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u0508b6d6e5cc71c202ba720fd1ed83cf .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u0508b6d6e5cc71c202ba720fd1ed83cf .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u0508b6d6e5cc71c202ba720fd1ed83cf:hover .postTitle { text-decoration: underline!important; } READ 10 Job Tips for New GradsI dont need to be an accountant to see how these terms still apply to me in my every day life. They cross over just fine. And who says I needed to be a business major to comprehend the terms to todays business professionals? * All accounting definitions come from New York State Society of CPAs. www.nysscpa.org Related ArticlesYou and a Career in AdvertisingPersonal Financial Planning CoursesAccounting Training Can Add Up to a Brighter Future for YouA Career in Accounting Can Really Add UpAfter the Management MBAWhy College Students Fail

Treatment Of Metastatic Squamous Non Small Cell Lung Cancer

Opdivo (nivolumab) Opdivo (nivolumab); Bristol-Myers Squibb; For the treatment of metastatic squamous non-small cell lung cancer, Approved March 2015 WEDNESDAY, March 4, 2015 (HealthDay News) -- U.S. Food and Drug Administration approval of Opdivo (nivolumab) has been expanded to include advanced non-small cell lung cancer (NSCLC), the agency said Wednesday in a news release. Lung cancer is the leading cause of cancer death in the United States, having been diagnosed more than 224,000 times and causing more than 159,000 deaths in 2014, the FDA said. NSCLC is the most common type, affecting seven of eight people with lung cancer. Opdivo inhibits a protein that prevents the immune system from attacking cancer cells, the agency said. The drug is sanctioned for people who have been treated with platinum-based chemotherapy. Opdivo was clinically compared to another anti-cancer drug, docetaxel, in a study involving more than 270 people with NSCLC. People who received Opdivo lived an average of 3.2 months longer than people given docetaxel, the FDA said. The most common side effects of Opdivo are fatigue, shortness of breath, muscle and bone pain, loss of appetite, cough, nausea and constipation. More severe adverse effects included immune reactions involving healthy organs, including the lungs, colon, liver, kidneys and hormone-producing glands. Opdivo was approved previously to treat advanced melanoma among people who don t respond to other medicines. ( FDA Expands ApprovedShow MoreRelatedAnatomy Carcinoma Of Lung / Skull Metastasis1226 Words   |  5 PagesStudy-Anatomy-Carcinoma of lung w/ skull metastasis Abstract Squamous cell carcinoma represents 30% of all lung carcinomas. A carcinomas is cancer that appears in the epithelial tissue. Epithelial tissue is mostly found in the lining of your organs, like the esophagus. Squamous cell carcinoma, or SqCc for short, is known to produce malignant tumours in the brain parenchyma. 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Ancient Lineage, The Yamato Dynasty Essay Example For Students

Ancient Lineage, The Yamato Dynasty Essay The ancient lineage of Japanese Yamato Emperors have ruled with diverse layers of power for centuries. Cultural and social changes affected the political influence and power of the Sun Line dynasty. But, because of the religious aspects of the divine authority of the emperor, the dynasty was manipulated for political legitimacy instead of being totally annihilated. Thus, the dynasty has survived from the legendary Jimmu in 660 to the present day 125th Emperor Akihito. Shinto, the native religion of Japan, defines the emperors authority in Japan. The fundamental document of Shinto is the Kojiki, (Record of Ancient Matters). The Kojiki consists of an account of Japan from its creation to approximately the year A.D. 500, plus additional genealogical data about the imperial family for the next century.# Written in 712 and considered one of Japans earliest remaining works, the Kojiki establishes the Yamato imperial kami as the dominant kami of Japan, which, correspondingly substantiates the royal authority. The kami is a polytheistic host that, on the one hand animistically inhabits nature and, on the other hand, is intimately associated with people and their most basic units of social organization. Amaterasu-Opo-Mi-Kami is the Sun Goddess, the dominant kami of the Yamato royal clan, or uji. Amaterasu founded the imperial line when she sent her grandson down from the heaven to rule the à land of luxuriant rice fields.# An earlier tale in Kojiki tells how Amaterasu was so frightened by the behaviour of her brother Susano-o that she hid in a cave. The world was therefore plunged into darkness and her fellow kami tried desperately to entice her out. As a trick, Amaterasu was told that a rival kami even more powerful than she had arrived. Then a female kami danced a ribald dance outside the cave, and so loud was the merriment that Amaterasus curiosity got the better of her. She peeped cautiously out of the cave. The first things she saw were a precious jewel hanging from a tree, and next to it the face of her new rival. This made her start, and she was grabbed before she had time to realize that what she was actually looking at was her own reflection in a bronze mirror. The mirror and the jewel that had restored light to the world became the first two items in the imperial regalia. The three items in the imperial regalia are objects that were, and still are, the legitimates of kingship: the symbol and guarantee of the eternity of the imperial throne. The third item in the imperial regalia, the sword, is named Kusa-nagi, à grass-mower or à grass-pacifier in the Kojiki. # In the province of Izumo lived a fierce serpent with eight heads and tails. The kami Susano-o resolved to destroy the serpent. He began by getting it drunk on sake and then hewed of its heads and tails. But as he reached the tail portion his blade was turned, and Susano-o discovered a sword hidden there. As it was a very fine sword, he presented it to his sister Amaterasu, and she handed the sacred sword, the mirror and the jewel to her grandson Ninigi when he took possession of the earth. He eventually passed the throne items on to his grandson Jimmu, identified as the first emperor of Japan, to whom traditionally are given the dates of 660 585 BC. The three items were handed down as the symbols of sovereignty from one emperor to the next. The imperial regalia was repeatedly taken into battle to establish royal legitimacy. During the Gempei war (1180-85), the sacred link between the emperor and the crown jewels was of vital importance in determining the righteousness of the causes and interests espoused by the rival sides. A decisive battle between the Taira and Minamoto rival clans took place in the narrow straits of Shimonoseki that divide Honshu from Kyushu at a place called Dan no Ura. The Taira clan took with them the sacred person of the Emperor Antoku, now eight years old. He had with him three items of imperial regalia that proved he was genuine. When it became apparent that the sea battle at Dan no Ura in 1185 was lost, the imperial grandmother took the child emperor in her arms and with the words, This country is a place of sorrow; Ià m taking you to a happy realm called paradise, sank with him beneath the waves.# Little more than a century was to pass before the imperial regalia had a crucial role to play again in determining the legitimacy of the claimants to the throne and swaying the allegiance of their supporters. When his mission to overthrow the shogunate become know in 1331, Emperor Godaigo fled Kyoto with the imperial regalia to Mount Kasagi. Godaigo fled to the mountains again in 1336. As before he took the imperial regalia with him, but this time he had apparently left behind a set of copies of the replicas which were used in the enthronement ceremony arranged for the nominee of the Northern Court, Emperor Komyo. From that time on the Southern Court argued for their legitimacy on the grounds that they had the genuine replicas while the Northern Court had only fake replicas! In 1392, under the good offices of Shogun Ashikaga Yoshimitsu, the two imperial lines were reunited. The last Southern emperor, Go Kameyama (1338-92) returned the regalia to Kyoto at the time of reunification.# T he imperial succession remained with the Northern emperor until the present day. The imperial regalia exemplifies the religious authority and dominance that prevailed with the Yamato line. But, this authority and power were manipulated by outside influence. This outside influence can first be clearly defined with the dominance of Buddhism during the end of the Nara period. The Emperor Shomu abdicated the throne in 749 in favor of his daughter and appeared before the daibatsu and humbly declared himself a servant to the three Buddhist treasures ( the Buddha, the law, and the priesthood). Shomu also founded a national Buddhist center at the Todaiji Temple in Nara and caused branch temples and nunneries to be constructed in the provinces. Shomus great undertaking so taxed the public resources of the Nara court that it was probably the single most important factor in stimulating a decline in national administration over the next century and a half.# HATE CRIME IN AMERICA EssayThe decline of the Kamakura shogunate in the late thirteenth and early fourteenth centuries was caused by many factors. The first factor was two failed attempts by the Mongols to invade Japan in 1274 and 1281. Both invasions took place in northern Kyushu and failed due to typhoons that forced the Mongols back onto their ships, out to open water, and subsequently, after severe losses, back to the continent. Another factor was the emergence in various regions of new warrior bands, organized originally as a military hegemony over the eastern provinces, that were difficult for the shogunate to control. Still another factor was a succession dispute in 1318, when Godaigo (1288-1339), a forceful and headstrong member of the junior Brach, ascended the throne and determined not only to transmit the line of succession exclusively to his own descendants but also to restore the throne to real power.# Godaigos restoration or loyalist movement was successful in 1333 when the forces of both courtiers and samurai overthrew the Kamakura shogunate and gave the emperor the opportunity to rule and reign. But, the Restoration was totally unable to meet the real governing needs of the medieval age and barely lasted three years. The Restoration Regime was overthrown in 1336 by Ashikaga Takauji. After driving Godaigo and his supporters to the mountains of Yoshino in the south, Takauji placed a member of the senior branch of the imperial family on the throne and established a new military administration in Kyoto, known as the Ashikaga, or Muromachi shogunate (1336-1573). The fist half-century is known as the epoch of the Northern and Southern Courts because Godaigo and his successors maintained an opposition Southern Court at Yoshino that challenged the legitimacy of the puppet Northern Court of the Ashikaga in Kyoto. In 1392 the Ashikaga, promising a return of alternate succession, persuaded the Southern emperor (Godaigos grandson) to return to Kyoto and thus brought to an end the great dynastic schism. The Ashikaga never kept their promise of returning to alternate succession and the southern branch of the imperial family slipped into oblivion. Even the northern branch although left in possession of the throne, retained no governing authority whatever, and from this time on the emperorship was little more than a legitimating talisman for the rule of successive military houses. The Muromachi period was the most tumultuous age in Japanese history. During its two and a half centuries, there was almost continuous warfare in one part of the country or another. The third Ashikaga shogun, Yoshimitsu (1358-1408), brought to order much of Japan in the late fourteenth and early fifteenth centuries by skillfully imposing his control over barons and daimyos. But after Yoshimitsus death, the shogun- gate steadily declined: and for its last hundred years or so it was almost completely powerless as a central government. The Onin War (1467-77) was a shogunal succession dispute between the shogun Yoshimasas brother and son.# The country slipped into a century of conflict and disunion known as the age of provincial wars. The Ashikaga shoguns became totally powerless, and the domains of many daimyos were torn sunder either by the internecine warfare or by great peasant uprisings. The imperial family gradually withdrew from participation in all but the most essential courtly functions, and often they found themselves embarrassingly unable even to defray the costs. The coronation of an emperor of the early sixteenth century was postponed for more than twenty years for lack of funds. By mid-sixteenth century, much of Japan had been brought under the control of a new class of sturdy and progressive daimyos. Unification and the establishment of a lasting military hegemony were ultimately carried out by three great chieftains-Oda Nobunaga (1534-82), Toyotomi Hideyoshi (1536-98), and Tokugawa Ieyasu (1542-1616)-all of whom came from the region between the central provinces and the Kanto# Nobunaga led his armies into Kyoto in 1568 and five year later dissolved the Muromachi shogunate. Upon his assassination in 1582 by one of his generals, another general Hideyoshi assumed control and brought the remainder of Japan under his control. Upon Hideyoshis death in 1598, he left an infant son to succeed him, and a power struggle between two great daimyos ensued. With the victory of Tokugawa Ieyasu, the daimyo at Edo, the Tokugawa shogunate was established and endured until the late nineteenth century. The Meiji Restoration, named after the Emperor Meji (1852-1912) who ascended the throne in 1867 at the age of fifteen, was a political revolution from above carried out by younger enlightened members of Japans ruling samurai class. The shogun capitulated and the restoration was completed by early 1867 with very little loss of blood. The Meji restoration brought modernization and industrialization to Japan. The imperial line of Japan survived due to their religious and political importance. The Yamato dynasty was used to legitimate shoguns political power and controlled by intermarriage, but was never destroyed. Emperor Akihito is a testimony of the imperial lines resiliency.

What Factors Influence Consumer Selection of Wine in Chinese Restaurants Essay Example

What Factors Influence Consumer Selection of Wine in Chinese Restaurants? Essay Confucius once said regarding Chinese Hospitality, â€Å"How happy to have friends from far away. Indeed, based on this remark, one can see that friendship is regarded as a major ingredient of Chinese hospitality. And on the issue of making friends, Zhang Qian (2001) of the Shanghai Star, explained that there are four ways by which Chinese people make friends: giving a rich banquet, writing poems, undergoing suffering together and drinking wine. Now, if drinking one is placed in parallel with banquet, poems, and suffering, this must mean it carries a great value in terms of friendship and hence, on the area of hospitality. Wine consumption, hence, carries with it hedonistic values and social significance. This has been fueled by greater zeal in improving the quality of live of the individual, causing wine consumption to rise in a number of countries. (Dewald 2003) Today, China is the sixth largest wine-producing nation and its influence has reached the United Kingdom as well (Ray 2008). For instance, one of the major wine-making companies in China which is also the largest and longest–established, the Changyu Company, has been exporting its wine to the UK. According to the famous Australian wine-makerLenz Moser and his partner in London, Iain Muggoch of Bibendum, these wines from China blended in the UK market very well. Now, according to the Department for Environment, Food and Rural Affairs (2007), UK is among the smallest wine producers in the whole of Europe. Despite this, UK is the largest in the world in terms of wine import. As a matter of fact, UK is considered the international trading center in wine. Because of this, the industry form the importers to the bottlers just continue to thrive. There are other great developments in the region. For instance, the Wine Industry Report published that Rioja was able to harness research of Wine Intelligence Vinitrac and translated it to sales. (Wine Industry Report 2007.) Its neighbor, Germany, was also reported to have reached its highest wine consumption thus far. (Wine Industry Report 2008) Researchers have been to make market efforts more effective such as that of Drummond and Rule (2005). Even winemaking waste are studied as potential substance to prevent tooth decay. (Harpers 2008) We will write a custom essay sample on What Factors Influence Consumer Selection of Wine in Chinese Restaurants? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on What Factors Influence Consumer Selection of Wine in Chinese Restaurants? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on What Factors Influence Consumer Selection of Wine in Chinese Restaurants? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Because of these healthy signs, as far as market is concerned, it would just be wise to look at how, in concrete terms, does this affect UK and what better place to start than the Chinese restaurants in its capital city, London. This paper, therefore, aims to determine the factors affecting the consumer selection of wines in Chinese restaurants in London. By determining this, it is hoped that significant insights may be derived from this research which could help further the booming wine economy. nbsp; 1.2 Scope and Limitations nbsp; The study give emphasis on leisure management as it determines the factors that influence consumer selection in Chinese restaurants. The study would be confined to London and only in particular, only to the ten restaurants which would be chosen by random sampling. Therefore, neighboring restaurants outside of London will not be considered in this research. The website London-eating provides a list of all candidate restaurants. The Royal China Club in Belgravia, Kam Fung in Bloomsbury, Yi-Ban in Chilsea, the Amoy New China Diner in Covenant Garden, and Shanghai in Docklands are examples of candidate restaurants which had been considered in the random sampling. Other restaurants, such as the Lotus Room, Mandarin, Tai Pan, An Nam Restaurant, ChiKaYan, Eden, Raw Lasan and Wing Yip, although Chinese were not considered because they were outside London. Furthermore, the results of the survey is limited to lunch and dinner only as no survey was done during breakfast time and snack time. For the purpose of this research, lunch is defined as food and drinks served between 10 AM to 2 PM and dinner is defined as the food and drinks served between 6 PM to 10 PM. nbsp; This study is done by qualitatively examining the existing literature available regarding the wine economy in the United Kingdom, in general. The literature review will proceed by first examining general perspectives on wine selection then examining it from the English and Chinese lenses. The former is important because this is the recipient culture of the study while the latter is significant because it is the original culture. Both these perspectives are important to provide a strong basis of the study. Later on, the survey would be presented to validate and contextualize the study, as well as define its parameters. Analysis of the data derived from the survey in the light of the literature review would provide a holistic study of the topic. From then, suitable recommendations can be made regarding wine industry with emphasis on leisure management in Chinese restaurants. nbsp; Currently there are existing literature that one can find in the Internet which can guide an individual in choosing wine and a number of them have been compiled by Sharon Kapnick (2007) of Time. Examples are those given by the experts such as Robert Parker through the Wine Advocate (2008) and Jancis Robinson (2008) but they are on the expert level. Essentially, there are already given factors in choosing wine as those elaborated by the Consumer Union of US (2008) in their Consumer Report. In a nutshell, it involved consideration of the tastes favored, careful consideration of brand, the time when the wine will be drank, and the pairing of wine with the food. These, however are mere technical considerations and are usually the concern of just the connoisseurs. The interest on this research, however, is only on the general level as not all consumer of wines are as sharp as those who would, out of leisure, read the Parker and Robinson. nbsp; Chapter 2 Review of Related Literature nbsp; 2.1 General Perspective on Choosing Drinks nbsp; There are many interrelating factors affecting the way beverages are chosen. That is why food choice models are an effective way of representing the relationships among these factors. According to Shepherd and Sparks (1994), these factors include physical, social and physiological. The physical factor is determined by geography, technology, economics, and season. The social factor involves religion, social customs, advertising, education and social class. Finally, the physiological factor is determined by heredity, allergy, acceptability and nutritional need. Though there are a number of models like this, they all have common features – identification of cultural and socio-economic factors, individual traits and data such as demography, knowledge, attitude and both extrinsic and intrinsic factors to the product. One such model is that which Khan (1981) developed. nbsp; In Khans model, these three factors are expanded into seven categories. First, familiarity, influence of others and emotional meaning associated with the beverage are classified under personal factors. Second, age, gender and similar physical and psychological factors are classified under biological factor. Third, advertising and variations in seasons are classified under extrinsic factor. Fourth, odor, appearance, texture and flavor are classified under intrinsic factor. Fifth, religious, cultural and regional factors are lumped together. Sixth, educational factors such as education regarding nutrition are treated as another category. Finally, income and the cost of beverage are classified under the socio-economic factor which is the last category. nbsp; For the purpose of this research, however, these models can be simplified into just two factors – extrinsic and intrinsic. However, since we are dealing with not just ordinary wine but with a particular type of wine – the Chinese wine – origin also play and important role, making it the third factor. According to Jacoby et. al.(1977), information regarding a product is conducted by the consumer prior to purchase. Both the intrinsic (e.g., specifications, design, and taste) and extrinsic (e.g., guarantees, price, and brand name) all come into play. In particular, Gabbott asserts that this is practiced by wine consumers. For instance, quality judgment is based on wine style, grape variety, processing method, and alcohol content (which makes up the intrinsic factor) and also price, packaging, brand name and labellings (which makes up the extrinsic factor.) (Lockshin and Rhodus, 1993) nbsp; Like the first two factors discussed, the country of origin has significant influence on the evaluation of consumers when they dont know much about the true quality of the product of country in question. (Elliot Cameron, 1994 ; Huber McCann, 1982). Wall et. al. (1991) went even further to say that more that price and brand, the country of origin is a major consideration in assessing product quality. nbsp; 2.2 Chinese Perspectives on Wine Drinking nbsp; No study on Chinese wine would be complete without an examination of its original context. According to Hrayr Berberoglu (2008), a Professor Emeritus of Hospitality and Tourism Management specializing in Food and Beverage, he would say that most people may be familiar with the indigenous vine species of Vitis amurensis and Vitis thunbergii and yet would have very low capacity on the enjoyment of western-style wine as up to this time, it is poorly, if not at all, understood. In contrast, the young people who live in key cities in China such as Beijing, Shanghai, Canton, and Xian, would really spend money on wine just to be able to experience and experiment different tastes. While a westerner may found the combination of merlot with coke, a Chinese would not. In fact, they may even add a few ice cubes to cool it as they consider wine a novelty and an â€Å"in† alcoholic beverage. nbsp; For about 1000 years now, Chinese have been enjoying alcohol. Yet until now, wine is not regarded as an alcoholic beverage. In fact, they dont have a word for wine. The closes equivalent is â€Å"Chiew† which is actually some distilled or fermented drink that that is harsh, burning, and stinging as opposed to the refined, smooth, fruity, and refreshing liquid people regards as wine. An example of this is   a liquor called â€Å"baijiu† which was derived from grapes but is composed of almost pure alcohol. (Reiss 2007) nbsp; According to historical records, grape seeds from Uzbekistan was brought by Gen. Chang Chien in China during the Han Dynasty around 121-136 BC. These seeds were planted in the Xingjian and Xian which was called Shaanxi then. There was also unclear reference in the 7th century AD to wine materials as being imported from the West – Tashkent, in particular. nbsp; Traditionally, the ingredients for Chiew are millet, sorghum and rice. Chiew is served before and after meals in small cups (as opposed to the Western concept of wine glasses) while listening to music. Moreover, it is never consumed alone – it has to be served with food. nbsp; Towards the dawn of the 19th century, the Chang Yu Winery in Yantai was established by Zhang Bi Shi after returning from abroad. Using Welschriesling from Austria, he planted vineyards in China. He even employed the Austrian consul as the winemaker. There was, however, no records on the taste of his wine. nbsp; In an interest to cater to foreigners and the diplomatic community, the French founded the Shang Yi Winery in Beijing. By 1949, however, they closed down all wineries except those which were government operated to increase production at the expense of quality. Fermented cereals, colouring solution, sugar, and water were added to   a wine-resembling mixture which was not affordable for those who didnt know anything about wine. Those who did, on the other hand, outrightly rejected it. nbsp; Since the 80s, the Chinese government have encouraged investment in the alcoholic beverage industry. Remy Martin of Cognac fames partnership with the Tianjin Fram Bureau was the first response to this. Later on, the Huadong winery was also established by Hong Kong businessmen in Quingdao (i.e. Tsingtao) and is now managed by a multinational distiller. Other wine companies which sprouted were The Penod-Richard in Beijing which was established in 1987 and the Marco Polo winery in Yantai built in 1990. Aside from these, there was also a winery project called Summer Palace which involved the former Canadian liquor multinational, Seagram. All these used Vitis vinifera. In addition, there were some old vineyards planted by scientists from Russia. They used their own grape varieties – Rkatsiteli, Severnyi and others – and mixed it with Black Hamburg which is famous for its sweet fruit and wines. nbsp; Due to the increasing demand from tourist and the young, as well as the night clubs and Chinese markets, Huadong Winery embarked on the planting of 50 hectares of chardonnay in Shandong. Due to the age of the vines and overproduction, the wines produced were excessively acid, light and needs more body and extract. In addition to this problem, the humidity in China also causes mildew, white rot and oidium diseases, just to name a few. nbsp; Aside from these problems, there was also a marketing problem as average Chinese consumers do not really like grape wines. That is why merlot was being mixed with coke and chardonnay was being mixed with clear soft drinks. Sometimes, even red and white wines are mixed in addition to ice to cool it and soft drinks to produce a sweet taste. What they do like, however, are oxidized alcohol which is the residue of rice win or dry sherry which is a substitute for rice wine in numerous Chinese food recipes. nbsp; nbsp; Presently, China owns approximately 65,000 hectares of vineyards as assessed by Chinas statisticians although most of the fruits harvested was meant to be dried or eaten rather than be used for the purpose of making wine. In fact, only 20% of the grapes harvested was used for this purpose. The 200 wineries in existence in China now try competing with the imported wines from US, Canada, France, Germany and Italy. Right now, Canada seemed to take an advantage as Chinese consumer like their sweet wines and cherish it all the more as its price increases. nbsp; In general, though, the population appears to prefer liquor since it gets them inebriated more quickly despite consumption of small quantities. They consume this usually on social occasions and never as thirst-quenchers like the Europeans. (Balestrini Gamble 2006). Wines from Chardonnay,   rkatsiteli, riesling,   carbanet suvignon, sauvignon blac, and merlot grapes, however, yield only low to medium alcohol contents. Despite this, manufacturers can deliberately raise alcohol levels to 49% as there is now law regulating this. It is for this reason that some Chinese wines are undrinkable if not almost unacceptable. nbsp; 2.3 UK Perspectives on Wine Drinking nbsp; Historically, UK’s wine connection dates all the way back to the time of the Romans. So far, UK is home to 362 registered vineyards which occupy 923 hectares of land. In 2006 alone, it has produced about 3.3 million bottles or an equivalent of 25,000 hectoliters of wine. During the times of the monasteries (by the time of the Conquest of the Normans), vineyards were already maintained in a number of places of 42 of them are recorded in the Doomsday Book (1085-1086). Wine production at this time was focused along the coastal areas. Due to different causes such as the Black Death, depletion of labor, breaking up of monasteries, climate changes and increase imports of wine from France, the Middle Ages up to the 20th century witness a decline in vineyards. After World War II, however, wine was established once more by post war pioneers. Hambledon vineyard in Hampshire was the first one to be established in 1951. (Department for Environment, Food and Rural Affairs 2007) The next 30 years witnessed significant developments in the industry up to the point that researches were even undertaken today for the purpose of furthering the wine industry. Even the hot weather in UK helped further its wine industry in recent years. (Madslien 2003). Among the recent findings in the wine industry are as follows: nbsp; The presentation of study made by Lulie Halstead at LIWSF 2007 which was published by Wine Intelligence (2007), she showed emperically if UK consumers place a bearing on organic, Fairtrade, sustainability and environmental issues when it comes to buying wine. The study showed that when it comes to organic and fair trade, there is a high awareness but doesnt directly result to sales. Her results showed that 64% of her respondents are aware of Organic wines and fair trade wines as opposed to 3% biodynamic wine which, according to one respondent, is not even in his vocabulary. Despite this, only 11% and 9% buy organic and fair trade wines respectively. When asked about the reason for buying organic wine, a majority of the respondents (55%) say that its because pf the ill effects of pesticides and fertilizers for the environment. Forty-four percent (44%) say organic wines support smaller producers while 38% say buying and eating natural products makes them feel good. Only 18% of the resp ondents say that organic wine taste better than other type. nbsp; In a parallel study made by Howard Brian (2007), the UK On-trade presents a great opportunities for the wine market in the eary of investment and distribution. Indeed, visibility plays a vital role in the realization of this opportunity. Yet, according to the study, only 25% of the hotels and resturants sampled have wine lists outside while only half have display bottles. Of all the samples, only two have a feature wine racks in the dining area. Usually, the practice of 70% of the respondents serving in white table cloth dining is to present the wine list together with the food menu. There were even three cases in the white table cloth type of dinning that the visitors would have to request the wine list. nbsp; For casual dinning, the situation is no better. In all the restaurants surveyed, only one has a wine list visible outside. Just like in white table cloth restaurants, only 25% of casual dining restaurants have bottles on display while just half would have wine lists at the table or bar. As practiced in the white table cloth restaurants, wine list are also made a part of standard food menu and this holds true for 45% of the respondents. There was also one case of diners having to request for the wine list. nbsp; In Brian’s assessment of the scenario, he expounded of the value of the wine lists as it deals with both the aspect of range and of value. Unfortunately, he discovered that branded wines have very low visibility as only 50% of the top-20 brands can be seen featured on casual dining lists. Further more, there was a lack of customer-facing marketing strategy such as promotions and positioning of branded wines as benchmark. In fact, of the top twenty brands, only the following brands occurred: Hardy’s – once, Gallo – once, Blossom Hill – once, Wolf Blass – twice, Lindermans – once, Montana – twice, Concha y Toro / Casillero del Diablo – thrice, and Rosemount – once. nbsp; In as much as wine list is important, having it is not enough. Help must also be provided in choosing and exploring wine. In the pitiful number of resturants employing wine lists, less than 25% in white table cloth. Sometimes, wine lists are exaggerated in the sense that over 80 wines are listed while some even go over 200, making it overwhelming and unnecessary support for most guests, especially those whose priority is socializing with guests. The scenario is indeed a lot better in casual dining as 80% of those with wine lists include tasting notes and/or recommendations for food pairing. nbsp; Another important consideration is service which Brian defines as the sum of attention and involvement. He observed, based on his study, that on 23% of the sample brought bottle already opened while 50% of the cases involving casual dinning presented bottle not label first. There was also a good number (i.e. 15%) of cases where the bottles was not presented at all to the person who ordered. Even the satisfaction of customers of the wine was hardly checked (15%) in white table cloth restaurants and not at all in casual restaurants. The same is true regarding the inquiring if a second bottle is required – i.e., only 25% in white table cloth restaurants and not at all in casual restaurants, as well as if giving suggestions for dessert after drink – 15% in white table cloth restaurants and not at all in casual restaurants. nbsp; Overall wine experience what not all that bad, though. Strong points include having good selection of wines at most price points with only low-end as the exception, good selections of wine by glass in most locations which compensates of the long (and often overwhelming lists offered in white table cloth restaurants). A small minority in both sectors also encourage consumers to try new wines. The white table cloth sector was particularly commended in having enthusiastic staff who are committed to the wine offer and know how to match the food with the wine. They were also said to be discrete yet attentive – something that causes dinners to be at ease. Lastly, brands in the casual dining sector also have some visibility. nbsp; There were a number of areas, however, that need to be improved. This include having staff with little or no interest in wine at all. Thus, their training was put to good use in selling food but not in wine offers, wasting opportunity. Either for lack of attention or lack of confident, knowledgeable guidance, help and reassurance was not properly extended. Familiar brands were underutilized as they could have been used chiefly as self-choosing tool. nbsp; Brian also found out that there were numerous examples of serving staff having little or no interest in wine. They also suggest uncertain customers just to have house wines as default, if not decline wine altogether. Only the casual dinning sector made use of familiar brands as a tool for self-choosing. Dinners were also not encouraged nor supported to trade or try new wines in both sectors. Furthermore, wines are very rarely viewed to be as important as food for offer. Majority of the sample also fail to give attention to marketing and promotion of wine. nbsp; Consequently, consumers fall back on self-selection because wine names may be unfamiliar, there is pressure to choose hurriedly to give way to socializing or business, there’s a long or not understandable list of wines in the white table cloth sector and there is a lack of skills and enthusiastic staff to mitigate risk in the case of casual dining. They also perceive an unbalanced high-end pricing with respect to the price of key main dish in the case of the white tablecloth sector. nbsp; 2.4 Market Opportunities nbsp; According to Lulie Halstead (2005), the UK wine market is the largest and most dynamic market for imported wine in the world. It’s worth is estimated to range from 7 to 9 billion pounds. Of all alcoholic drinks consumed, wine share about 30% by value. Furthermore, just the 30% of wine consumers account for three-fourths of the consumption. nbsp; There are about 45 million adults in the United Kingdom and only 14 of them are non-wine drinkers. Of the remaining 31 million, eight million drink wine less than once monthly, 11 million drink wine once to thrice monthly and 12 million drink wine at least weekly accounting for 6%, 19% and 75% of off-trade respectively. nbsp; The growth of the wine industry since the year 1995 is remarkable. For instance, market by volume and value is reported to have roughly doubled from that time. Penetration has increased from mere 60% to 68% while the weight of purchase has increased from 15.3 L/ head to 24 L / head in a span of just eight years since 1995. Despite this, the average cost of a 750 mL bottle is growing only at 2% yearly, failing to respond to inflation in the UK. nbsp; Contrary to popular belief that the young (those who are less than 35 years of age) consume much of the wine today, the Lulie’s study show that they only account for 17% of all the wine consumed. Those in age range 35-65 years old all exceed this value. In fact, survey showed that those who are 35-44 years old account for about 21%, 45-54 years old account for about 22%, 55-64 years old account for about 18% and those who are above 65 years old account for about 23% of wine consumption. nbsp; Richard Halstead (2006) identified the different people groups as far as wine consumption is concerned. The first group is called the adventurous connoisseurs. They are broadsheet readers who have a high income. They have a high frequency of consuming wire which may turn on and off and they have high spending and high involvement with wines. The second group of people is called the mainstream at-homers who are the middle-income professionals living in suburban areas. They also have high involvement and have high frequency of wine intake with average spending. They usually drink their wine at home. The third group of people are called the weekly treaters which is composed mainly of young singletons. They have a moderate wine involvement and have a low frequency of – albeit above average spending on – wine consumption. The fourth type of people is called the sociable bargain-hunters who are described as prosperous empty nesters. They also have high frequency of wine intak e (especially on-trade) but low spending on wines. Their involvement with wines ranges from low to moderate. Finally, we have the frugal conservatives who are the low income TV watchers. They have low frequency wine consumption, low spending on wines, and low wine involvement. nbsp; Richard also highlighted the behavior of regular wine drinkers when it comes to buying of wine. Results indicate that wines are bought in specific types of outlets. According to the survey, most regular wine consumers get their goods from either formal restaurant or casual restaurant (i.e. about 80%). Local pubs (about 75%), wine bars (about 65%) and gastro-pub (about 60%) have the lowest ratings. Moreover, gastro-pubs and local pubs are perceive to sell wines which have poor money value. Incidentally, the price of wine on offer is the leading reason why consumers do not buy wine more often (i.e. according to 44% of the respondents). The other reasons involve the quality of the wine (16%), the range of wine (13%) and the lack of retail (by glass) availability (9%) are the next three reasons. nbsp; In an online survey conducted last April 2006 to over 1,330 individuals who are residents of the UK, over 18 years of age, and who drink wine at least once a month, 72%   reported that they drink wine in pubs and bars – a fall from the 76% figure the year before that. If ever they drink wines from these two places, it was only for socializing and done without food. Nineteen percent (19%) of the respondents reported that it was through a birthday, a wedding, or another social celebration. Out of the 34% who drank without a meal, 45% of them drink with friends on a major night out, 21% take wine while they are in a pub or night club, 18% drink with colleagues for business purpose and 6% drink as a form of relaxation. Of the 32% who drink with a meal, 47% drink with a general meal, 35% have a meal with friends and 18% eat with a family or partner. nbsp; The number one reason why people don’t drink in pubs is that they prefer other drinks such as beer and spirits. This has been attested by 40% of the responses. Far second is that they do not go in pubs (19%), they perceive wines in pubs to be too expensive or of poor value (18%), they only drink wine with food (9%), the wines are not properly kept and are of poor quality (5%) and the available selection is poor (3%). nbsp; It was also shown in this study that the propensity to drink wine in pubs and bars decreases with age. Based on the survey, ages 18-24 has 82%; ages 24-34 has 78%; ages 25-54 has 71% and ages 55 and beyond has 67% penetration. Now, regarding the penetration by Wine Intelligence figures, the sociable bargain hunters top the list with 99% followed by the adventurous connoisseurs, weekly treaters, mainstream at-homers and frugal conservatives with 97%, 88%, 87% and 31% respectively. nbsp; It is reported that the most dissatisfied at pubhouses are the higher value consumers who drink wine heavily (i.e., more than twice weekly). They are more involved wine drinkers who are 35-54 years old and either mainstream at-homers and adventutous connoisseurs. In order to have them more often in this places, it is suggested that wines be looked after properly, prices be clearly displayed, price of the wine be reasonable, the brand must be reconizable and the description must be acceptable. Putting all these findings together, the need of consumers must be met by reassuring them in terms of value and quality. nbsp; In conclusion, the survey shows the top ten ways by which consumer would be encouraged to buy more wine: (1) More promotions/special pricing/discounts – 72%; (2) More tasting opportunities for wines which are not familiar – 70%; (3) Wide range of choices for wines that are less than 10 pounds a bottle – 68%; (4) Providing more selections of the type of wines consumers usually drink in their homes – 66%; (5) Bar staff has to have more knowledge about wine – 65%; (6) Better presentation of wine on or behind the bar – 62%; (7) Bar staff having greater zeal in helping customers choose wine – 61%; (8) Providing more famous brands as choices – 55%; (9) Having more wines available by glass – 54% and (10) Having more selection of wines in the 10-15 pounds per bottle price range. nbsp; 2.5 Future Opportunities nbsp; Lulie Halstead (2005) predicted the future trends of wine consumption based on political, economic, social and technological factors. In particular, the consumer model was based on how the 2015 UK government would most likely treat wine, what are the predictable economic influences, what would be the consumer relationship with wine and how would new technology impact the way wine products are both in and out of the country. nbsp; Based on her research, the wine penetration would continue to increase, albeit slightly, to 71% compared to 68% in 2004. This is also predicted to be the highest natural attainable value as 20% of the population claim not to drink alcohol. In terms of consumption, it is predicted that 35 liter per head for those who are above 15 years old would be reached at this time. Again, this is the natural ceiling which is noted to be way less than the 50 liters per heat consumed in southern countries of Europe. nbsp; In terms of population, it is likely that those who are 45 years old or older will consume more than 67% of all wines in the UK while those who are below this age will consume the rest. Purchase behavior will take less precedence to consumption occasion as a driving force in choosing wine. As it is today, price and country of origin would be of greates value in terms of serving as key product choice criteria. In effect, word of mouth, recommendations from third party, as well as label information in the front and the back of the product would also be of significant interest to people. nbsp; Branding is another factor that is important in choosing wine while sales promotion may take on a less important role. It is expected that consumer scepticism of the real value of the offer would increase with the supplier scepticism. In addition, there would also be more occasions to drink wine so there would be growth in the sale of casual wine drinking at home weekly and on-trade drinking occasions as there would be an increase in the selection and trust level of consumers. An increase in health consciousness would also be a factor, causing people to prefer wine over beer and spirits. Diversity and experimentation is also likely to prevail but value will continue to be considered at all price points. As there would be continued disloyalty any particular brand, there would be more producer brands and their increase in market share would increase as well. As there would be a general increase in the supply of quality wine on a global scale, prices are expected to low

Leadership pipeline

Leadership pipeline Skills which future leaders require Future leaders of the organization will need to possess strategic management skills as this will be critical in top leadership situations. Instances of expansions through mergers or acquisition are becoming quite rampant. Alternatively, new opportunities to either change product design or introduce new ones are always lurking (Biggs 106). Therefore, one must know how to handle such scenarios through sound strategic decisions.Advertising We will write a custom case study sample on Leadership pipeline specifically for you for only $16.05 $11/page Learn More A leader should also be familiar with financial skills as management of stock prices is critical in maintaining peak performance. Large organizations like Mattel reported dismal performance under a new leader because it lacked skills on how to handle Wall Street (Conger Fulmer 81). To attain the mission and vision of the company, future leaders will require knowledge in marketing and public relations. The firm’s survival is dependent on how much revenue it can generate, and management of the company image is imperative in this arena. For instance, a product scare may arise in a different part of the world (Charan 77). The leader needs to coordinate public relations efforts that would restore the company’s reputation. Failure to do so could lead to the loss of loyal consumers. One must have operational skills that allow the person to manage product –related issues. Leaders who only have strategic and theoretical knowledge may make unwise decisions, which are unrelated to the goings-on on the ground. Having people skills is also critical for the future survival of the organization. Leaders need to know how to build consensus so as to cause the organization to move forward. People skills also entail knowing how to resolve conflicts, delegate duties as well as communicate effectively with individuals. Some of these skills can be ta ught formally through training classes. However, most of them require exposure to situations that involve them (Rothwell 32). This is the point where leadership development becomes relevant. For leaders to achieve the vision and mission of the company, they need to undergo job rotations at junior level and then continue to do so at mid and higher levels so as to become competent. How high potential leaders ought to be identified High potential leaders should be analyzed through a talent assessment system. This approach ought to involve the employee, his or her former and current supervisors, human resource management, as well as other senior level organizational leaders (Holincheck 18). All employees need to know that they are under continuous assessment.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The company needs to meet with these employees at least once a month to kn ow the extent of their progress (Karaevli and Hall 77). Senior managers and the human resource team should meet with current and former supervisors of the employee so as to discuss their opportunities for growth. For instance, they may decide that the assistant store manager for a certain branch lacks experience in store layouts. The person may be given a transfer to a branch that has perfected this practice so as to learn from it. Therefore having regular assessments of team members is a significant way of identifying potential leaders. The company should identify its leaders starting with lynchpin positions. This will allow them to safeguard positions that are critical to the success of the organization. They need to give potential candidates for this positions access to organizational information on their skills, competencies and potential for leadership. They can offer access through a secure database. The company needs to track ready candidates and focus on expanding the pool ( Kur and Bunning 762). Currently, the organization under consideration normally focuses on hierarchal positions within the company. For instance, if the supplies-and-logistics manager leaves the company or retires, senior management will consider his assistant to take up the task. If the assistant appears uninterested or lacks the right qualities, then the company will hire from outside. This approach is reactive and shortsighted. The company only identifies leaders when there is a gap and someone needs to fill it. The company has missed out on promising candidates merely because it is so rigid in its approach. Furthermore, the lack of a long term focus on the matter implies that the company will not develop people sufficiently to handle the new responsibilities (Berke 55). Some of them may not be mentally prepared for such opportunities owing to the lack of strategic methods of leadership identification.Advertising We will write a custom case study sample on Leadership pipel ine specifically for you for only $16.05 $11/page Learn More Essential developmental experiences Development needs to occur through classroom training in some instances. However, this should not be the sole focus of the experience; it will only work if the company combines it with a range of practical approaches. Leaders need certain technical skills that may assist them in performing their jobs, and this can only be learnt in formal classrooms (Caruso et. al. 44). A case in point is management of the supplies-and-logistics department. A leader will perform his job effectively if the person has some technical knowledge on logistics management. Some training experience in development is necessary. Perhaps one of the most significant developmental experiences is job rotations. Leaders have an opportunity to get past their comfort zones whenever they move from one position to the next. It gives them a holistic view of the organization and causes them to understand how the different aspects of the company depend on each other (Charan et. al. 55). This approach also builds the skills base of employees as it augments their academic credentials with practical experience. Special assignments are also a critical method of carrying out leadership development. This method provides individuals with an opportunity to acquire managerial skills. It causes them to expand their strategic capabilities without hurting the company’s bottom line (Allio 22). Whenever by people who do not have much experience make strategic decisions, there is the risk that they might make the wrong ones. However, if senior leaders delegate a special assignment concerning a small joint venture is to an upcoming leader, then the company will not suffer tremendously if the venture underperforms. The risk is worth taking because it is small and provides so much experience on the part of the employee. Furthermore, special assignments reduce the need to wait for job vacancies bef ore real leadership responsibility can be practiced (Britt 12). Even when opportunities for senior management are few, employees can still practice leadership skills through this approachAdvertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Linchpin jobs in the clothing retail organization under consideration involve the operation of stores. The supplies-and-procurement position is a critical job; it determines the rate at which clothes enter the company and how effectively the firm meets customers’ needs. The store manager is also pivotal to the success of the company because he is in touch with clients on a regular basis. The individual assesses their reactions to prices, sizes and designs. He is the bridge between senior management and consumers so he can give feedback to them whenever something critical arises. Another linchpin job is the sales and marketing position. This person informs consumers about new designs, promotions and bonuses. Since the fashion industry is quite dynamic and competitive, one needs to be in constant communication with one’s consumers. Allio, Robert. â€Å"Interview: Noel M. Tichy explains why the virtuous teaching cycle is integral to effective leadership.† Strategy Leadership 31.5(2003): 20-6. Print. Berke, David. Succession planning and management: A Guide to organizational systems and practices. Greensboro, North Carolina: Center for Creative Leadership, 2005. Print. Biggs, Errol. â€Å"CEO succession planning: an emerging challenge for boards of directors.† Academy of Management Executive 18.1(2004): 105-7. Print. Britt, Julie.â€Å"It’s time to get serious about succession planning.† HR Magazine 48.11(2003):12. Print. Caruso, Karen, Leah Groehler and Jim Perry. Current Trends in Succession Planning and Management. 2012. Web. viapeople.com/Current_Trends_in_SPM.pdf Charan, Ram. â€Å"Ending the CEO succession crisis.† Harvard Business Review 83. 2(2005): 72-81. Print. Charan, Ram, Stephen Drotter and James Noel. The Leadership Pipeline. Josse Bass, San Francisco, CA, 2001. Print. Conger, Jay Robert Fulmer. â€Å"Developing your leadership pipeline.† Harvard Business Review, 81.12(2003):76-84, Print. Hol incheck, James. Building the benefits case for talent management application investments. Harvard: Harvard University Press, 2008. Print. Karaevli, Ayse and Douglas Hall. â€Å"Growing leaders for turbulent times: Is succession planning up to the challenge?† Organizational Dynamics 32.1(2003): 62-79. Print. Kur, Ed and Richard Bunning. â€Å"Assuring corporate leadership for the future† Journal of Management Development 21. 9 (2002): 761-79. Print. Rothwell, William. â€Å"Putting success into your succession planning.†Journal of Business Strategy 23.3 (2002): 32. Print.

A List of German Riddles and Their Answers

A List of German Riddles and Their Answers Learning a new language doesnt have to be so serious. Let your laughter help you learn.   Here are eight fun German riddles to help you practice reading and speaking the language. Can you guess the answers? We will post them in a separate section below so you have the chance to guess.   Memorize your favorite riddle  for an extra challenge.   Ich hab zwei Flà ¼gel und kann nicht fliegen.Ich hab einen Rà ¼cken und kann nicht liegen.Ich hab ein Bein und kann nicht stehen.Oft trag ich Brillen und kann nicht sehen.Was  bin ich?Was ist das, das im Wasser lebtund noch am Sternenhimmel schwebt?Das im Kalender ruhig ist,sonst aber Menschen plagt und frisst?Schwarz kommt es in die Kà ¼chen,rot stehts dann auf den Tischen.Klein bin ich, groß,und deine Lebensquelle.Ich werd erobertund geraubt,und bleib dochauf derselben Stelle.Auch bin ich noch,von vielen nicht geglaubt,dein Himmel, deine Hà ¶lle.Im Drehen muss ich gehen,und niemand kann es sehen.Doch alle mà ¼ssen mit mir fortund bleiben doch an ihrem Ort.Ohne Fà ¼ÃƒÅ¸e um die WetteEil ich fort im schnellsten Lauf.Hà ¶re Tag und Nacht nicht aufUnd bin doch stets im Bette.Ich mache hart,ich mache weich,ich mache arm,ich mache reich.Kommst du zu nah,wirst du verzehrt,doch sterb ichwo man mich entbehrt.Ich bin am Berg, am Buch,bald hà ¶ckerig, bald schlicht.Ich geh euch i mmer nach,ihr aber seht mich nicht. Es ist ein Schutz, wie eine Haut,bei Birken, Linden, Eichen.Doch wenn man was bestimmtes isst,mag mans daran nicht leiden. Answers die Nasede Krebsdas Herzdie Erdeder Flussdas Feuerder Rà ¼ckendie Rinde

Reflection on Integration Essay Example | Topics and Well Written Essays - 250 words

Reflection on Integration - Essay Example Participation in physical activities has helped me come to know Jesus more. Interactions with classmates as part of a team and running the mile are two beneficial activities that have given me a better insight of Jesus. They enabled me to grow n discipleship and contributed to my spiritual growth in the Christian community. Participation in PE provided a genuine integration of theory and practice, which provided a theological experience that assists in application of Christian teachings in a similar manner to Jesus. There are diverse topics covered in class that have been helpful to me because of their beneficial moral lessons. Integrations topics such as Stewardship, Identity in Christ, Image of God, and Disciplining of the Body have helped increase my religious devotion. Through the topics, I have a better insight of religion and I can help others attain a better understanding of the importance of faith and religious devotion that reflect God’s desires. In addition, I have learnt the relationship of psychology and religion, in the way that the human body and mind determine religious behavior and identity in

Distributed Information Systems Assignment Example | Topics and Well Written Essays - 4500 words

Distributed Information Systems - Assignment Example With the aim to ease up information system within the local administration motel and the head office administration as well as to the on-line clients, the system allows access to all stored data in a uniform way regardless of where the user is located. All existing data about customer, branch, and headquarters will be preserved in the new system and accessed uniformly despite its different physical storage locations and formats. Car-free Motel Customers may log-in using their username and password for security. New customers may register their own username and password. Car-free website has its own domain and URL available worldwide online. Local Branch Administrator and users may access their branch data in order to update customer bookings, room availability, room type and price of room. They may also check record of customer as well as credit card validity. The Headquarters can access all data regarding all customers and all branches including bookings, room availability and rates, and promotions. They may delete or add a motel branch on the listing as they wish. History and credit card validity can also be accessed by the Headquarters. Analysis: To enable the Information Technology consultant to facilitate the above mentioned goals, it is necessary that all client requirements and needs are presented. Likewise, the local administrators of each Car-free Motel branch not only meet skills and knowledge but also their exact needs from client and motel operations so that a smooth, lesser hassle operation is guaranteed. Foremost, the central administration or headquarters must be thoroughly or highly reliable, updated in the system to enable changes, update, deletion, addition of information. It is not enough that the IT consultant can provide the necessary client requirement. A three way interface allowing full access of information by the central administration is necessary, but must be clearly coordinated with all users. While local administration branches may access limited data such as present or existing client data, motel room availability, deletion of motel listing, update of price, room available and room type, promotiona l update, among others necessary in order to address need of client as well as ease of data facilitation between client and branch administration, and local branch

Orensic Anthropology Field School Essay Example for Free

Orensic Anthropology Field School Essay Assignments: Detailed descriptions, expectations, and grading rubrics will be posted for each assignment and made available for students to download from blackboard. Late Assignment Policy: Late assignments will not be accepted. Students will receive a 0 for any assignment not turned in on time. Hard copies of assignments are due at the beginning of class on the due date (except for labs, which are due at the  end of the lab class). If you are ill and have a doctor’s note, you may email the assignment to me prior to the class in which it is due. Policies regarding religious holidays and accommodations for religious activities from Section 3.1 of the 2006-2007 Faculty Handbook: Absent for Religious Holidays: †¢ The general tenor of the University’s policy regarding accommodations for religious observances is that no student should suffer academic penalty because of the observance of their faith. For example, students may wish to be excused from classes or examinations for religious reasons on Holy Days or on the Jewish Sabbath (one-and a-half hours before sunset Friday to one-and-a-half hours after sunset on Saturday), or on Friday at 1:00 p.m. for Muslim community prayers. †¢ Students have a responsibility to alert members of the teaching staff in a timely fashion to upcoming religious observances and anticipated absences. Every effort should be made to avoid scheduling tests, examinations or other compulsory activities at these times. If compulsory activities are unavoidable, every reasonable opportunity should be given to these students to make up work that they miss, particularly in courses involving laboratory work. When the scheduling of tests or examinations cannot be avoided, students should be informed of the procedure to be followed to arrange to write at an alternate time. †¢ While the University’s policy makes no special provision for Holy Days of other faiths, the same general consideration is understood to apply: no students should be seriously disadvantaged because of their religious beliefs. Final Grades: Final grades will be calculated according to the weights listed in the Grading Scheme. There will be no make up assignments or extra credit assignments. The grades you earn on your assignments are the grades you will receive. The breakdown of percentages into letter grades, GPA, and grade definitions is viewable here: http://www.artsandscience.utoronto.ca/ofr/calendar/rules.htm#grading Student Participation Policy: Students are expected to do the required readings before attending lecture/lab. There will be no time to read the text before starting the lab. Each lab is based upon text and assigned materials. Lectures will NOT be posted online. It is the student’s responsibility to come to class and take notes. A handout listing tips on efficient note taking is linked in the recommended reading section, below. Students are encouraged to take advantage of workshops in note taking and other study skills provided by The Robert Gillespie Academic Skills centre. Student questions are encouraged during lecture and lab. Course Rationale: This course provides students with theoretical knowledge and practical skills related to searching for, documenting, and recovering human remains and associated exhibits from outdoor scenes. Crime scene protocols and the role of the forensic anthropologist during crime scene investigations are emphasized. This course encourages students to develop their critical thinking skills and focuses on a reflective learning approach to create an experience-based learning opportunity. Goals and Learning Objectives Goals: ââ€" ª Introduce students to the main techniques used in a forensic anthropological search, recovery, and analysis of human remains at outdoor scenes ââ€" ª Highlight the importance of collaboration and teamwork in forensic science ââ€" ª Show students how to incorporate the scientific method in crime scene analysis and reconstruction ââ€" ª Help students develop public speaking skills and professionalism ââ€" ª Emphasize the importance of ethics and safety in forensic anthropology and forensic science ââ€" ª Build critical thinking and reasoning skills through an iterative process as new variables are introduced Learning objectives By the end of the course: ââ€" ª Students will have the skills to volunteer as members of a search team  in cases of found human remains and missing persons presumed dead ââ€" ª Students will be able to verbally explain their rationale for adopting particular protocols ââ€" ª Students will gain knowledge and understanding of the proper methods of processing a crime scene Required Reading: Gardner, R. 2005 or 2012. Practical Crime Scene Processing and Investigation. CRC Press. Please see the class schedule for assigned readings for each lecture. Recommended Reading: How not to plagiarize: http://www.utoronto.ca/writing/plagsep.html) Writing tips and study skills (including note-taking, referencing, lecture listening, test writing): http://www.utm.utoronto.ca/asc/Students/tips.htm E-Culture Policy: Students should treat email as professional correspondence, using a formal tone and phrasing questions clearly. Email without ANT306 in the subject line will not be answered. Students must use their UTOR email to ensure that their messages get delivered and is not filtered out as spam. Blackboard will be used to inform students of important course-related information. It is the student’s responsibility to check the website regularly. Statement on Learning Technology: Laptops are permitted in class for word processing only. Due to the sensitive nature of the subject matter, the use of voice recorders, digital photography and video recorders is prohibited. Classroom Conduct: Disruptive behaviour during lectures (e.g. cell phones ringing, chatting,  text messaging, etc.) is a show of disrespect to the speaker, as well as an academic offence (see Code of Behaviour on Academic Matters), and as such, will not be tolerated. If someone is being disruptive, he/she will be asked to leave. During the field component of the course we will follow briefing and debriefing protocols – students are expected to be aware when the person in charge of briefing enters the room and should immediately give that individual their undivided attention. Note taking is permitted and expected. What I expect from students: Students are expected to arrive at lecture/lab prepared to work on their mock cases. In this context, prepared means having read the assigned textbook chapter; generating and bringing relevant data sheets, such as inventory forms; etc. Forensic anthropology is a field requiring attention to detail, professionalism, careful, and critical analysis. I expect students to bring these qualities to the field and the lab What students can expect from me: I will provide as complete, organized, and detailed an overview of the process of a forensic anthropological search and recovery, including crime scene protocols, as possible to give you the most realistic experience possible. I will make your health and safety a priority, outlining the potential hazards one can encounter at a crime scene, and addressing the ethical issues associated with the excavation and recovery of human remains in a medico-legal context. I will emphasize professionalism and help you achieve a professional note taking style, demeanor, and manner of public speaking. I will be available to discuss your course work and career goals during office hours or by appointment. I want you to do your best and will support you in your efforts to achieve success. Academic Integrity: From the Code of Behaviour on Academic Matters: It shall be an offence for a student knowingly: (d) to represent as ones own any idea or expression of an idea or work of another in any academic examination or term test or in connection with any other form of academic work, i.e. to commit plagiarism. Wherever in the Code an offence is described as depending on knowing, the offence shall likewise be deemed to have been committed if the person ought reasonably to have known. The full policy can be found here: http://www.governingcouncil.utoronto.ca/policies/behaveac.htm Plagiarism is considered an academic offense and will be dealt with according to the Code of Behaviour on Academic Matters. Please be advised that while it is necessary and desirable to work in groups to complete the mock case, generating discussion and leading to additional learning opportunities, each student must write his/her own reports. Copying sections from someone else’s report (with or without a few word changes) is considered plagiarism. Drop Policy: Nov 5, 2012 is the final day to drop this course from academic record and GPA. By this time students will have completed 45% of their final grade. Academic Support: Robert Gillespie Academic Skills Centre: The Robert Gillespie Academic Skills Centre (Room 390, Hazel McCallion Academic Learning Centre) offers a range of workshops, seminars and individual consultations to help students develop the academic skills they need for success in their studies. For more information on the Centres services and programs, go to www.utm.utoronto.ca/asc or phone 905-828-3858. AccessAbility Policy: â€Å"Students with diverse needs are welcome in this course, although it is physically demanding. The UTM AccessAbility Resource Centre offers services to assess specific student needs, provide referrals, and arrange appropriate accommodations. Students with questions about disability/health accommodations are encouraged to contact their instructor and/or the  AccessAbility Resource Centre when the course begins. The AccessAbility Resource Centre staff can be contacted by phone (905-569-4699), email ([emailprotected]) or in person (Room 2047, South Building).†

Delegate thru Management Essay -- essays research papers

Hours in a Day Sometimes I think my boss wished there were 48hrs in a day, he’d be able to get a lot more work done. He may not get those extra hours in a day but he can get the equivalent through delegation. He effectively plugs into expertise of his people to assist him in completing the task on hand, thus multiplying his efforts. There is more to delegation than just giving members of a staff tasking, delegation is a subpart of the four functions of management. Delegation thru Planning Begin in the military I know a quite a bit about delegation. It starts from the first day you begin basic training. Most of the times, delegation is done in a professional way. Because of shortages in the Coast Guard sometimes managers are forced to do the jobs of junior people, until they get a junior person. Although it’s a relief to receive the assistance lots of managers find them selves holding on to work that should be passed to a subordinate. For many managers, the path to more effective delegation begins with reexamining two basic assumptions about their roles. First, many managers continue to assume that it's faster and more efficient to take on employees' work vs. teaching them how to handle it on their own. This can become frustrating for both manager, and employee. In a case like this an effective manger will plan specific times in order to incorporate needed skills with present skills, so that employee will become an asset to the unit. Delegate thru Organization Letting go o...

Public and Private Policing Essay

Police, Securityguard, Security, Crimeprevention, Constable, Criminaljustice, SurveillancePublic and Private Policing The growing privatization of police services is a global phenomenon. It was first widely noted in the United States in a 1972 Rand Corporation study commissioned by the National Institute of Justice. Several years later, Stenning and Shearing observed that a â€Å"quiet revolution† toward private policing had occurred in Canada. South documented a similar trend in both western and eastern European countries. And an update of the original Rand assessment in 1985 concluded that private security outspent public law enforcement by 73 percent and employed two and a half times as many people. Public and private policing have many similarities, as well as differences and the distinction between public and private police are often blurred. Private policing, while emerging as a new industry, is not a new phenomenon and predates the existence of public police as witnessed today (Wilson 1994, p. 285). There are at least three reasons for the dramatic increase. First, in both post-industrial and developing nations, there has been an increase in what Stenning and Shearing call â€Å"mass private property†: shopping malls and gated communities. These spaces have traditionally fallen outside of the domain of public police, although this is now changing. Second, the fear of crime among those with property has grown faster than government’s willingness to spend more money on police protection. In many countries, this fear of crime among the propertied classes was intensified by the transition from authoritarian to democratic rule. Third, private police forces have often placed a higher priority on visible patrol than public police, hoping to deter crime through their presence. As early as 1971 Scott and McPherson worried that private policing might infringe upon civil liberties with impunity. Formal and familiar mechanisms exist around the world to hold public police accountable for their actions, but accountability mechanisms for private police are less well understood and often emanate from private rather than public institutions. In many cases, the state has little power or incentive to hold private police accountable. Stenning, however, believes that the inadequate accountability of private police has been overstated; marketplace competition, consumer pressures, demands of organized labor, and potential civil liability, he argues, compensate for lesser state regulation and oversight. Public policing has been known to have a monopoly on policing until the increased trend of private policing in the United States. Public police consist of the governmental department charged with the regulation and control of the affairs of a community, now chiefly the department established to maintain order, enforce the law, and prevent and detect crime. Private policing refers to that policing activity of crime prevention, detection and apprehension carried out by private organizations or agents for commercial purposes. Private policing may be defined to include those people who work for a security company or are employed by an individual or firm to carry out security work, crowd control or private investigations. In seeking to describe the policing activity of private police, however, most functional definitions stem from the perceived role of the public police (Nalla & Newman, 1990). Private police look and behave like public police and describing their function often involves a comparison of the activities and responsibilities of the two. Despite the differences, public and private police tend to mirror each other to a certain extent (Nalla & Newman, 1990). Private policing is provided by a private individual or organization, rather than by a public body or the state like public policing is. Private police are seen to be concerned with the protection of personal and corporate interest while public police represent the interests of the public and seek to enforce the regulations of the judicial system. The police are â€Å"persons with a special legal status employed by governments to preserve the peace† (Shearing, Farnell & Stenning, 1980,) Private policing, in comparison to public policing, has been described as passive policing as to active policing, or as proactive and preventative rather than reactive: where public police generally react to the crime, private police through surveillance and presentation are seen to prevent crime. (Wilson 1994) Private policing targets private crime and is in the business of protecting private and corporate interests. Private policing usually operates behind the traditional and legal boundaries where the public police cannot lawfully cross unless by invitation or probable cause. This leads to the private policing sector having a â€Å"broader enterprise than public policing, with a wider range of functions. † (South, 1988, p. 4) One difference between public and private police is private investigators are hired by individuals or businesses for a certain purpose and work mostly behind the scenes or undercover doing surveillance while Public policing is known to society as the police who protect our communities and arrest those individuals who commit crime. Public policing has the role to maintain law and order, preserve peace and prevent crime. Public police are employed by governments and paid for by tax dollars and grants. Another difference between the role of public and private policing is the private providers of security is their flexibility. They can, and will, perform most tasks they get paid to do. Their customers can demand a lot from them, since they are directly answerable to the paying clients and their needs. The private entrepreneurs are also forced to ‘do right’ by the market. If they fail, they will lose their money. Public police do not have the negotiation factor and are paid on salary, no matter how they perform or how efficient they are in performing their duties. Many have said that private policing is for the rich and public policing is for the poor. This could be effectively argued based on the fact that private policing is not designed to consider the general good for society, like public policing. Private policing is primarily protecting the interests of their paying clients and focuses more on â€Å"loss prevention†, rather than â€Å"crime prevention†. Private policing has been scrutinized and concern has expressed that private security can be overly intrusive, less than scrupulous in its adherence to self-imposed guidelines and, on occasion, the law, and threatening to civil liberties. Although public and private both play a major role in society, they do have different responsibilities. The responsibilities of a public officer include preserving the peace, preventing crimes and other offenses, assisting victims of crime, apprehending criminals, laying charges, prosecuting and participating in prosecutions, executing warrants, performing the lawful duties assigned by the chief of police, and completing the required training. The responsibilities of a private officer include training for private investigators and security guards is generally the responsibility of the employer. No license is required if the private investigator or security guard is hired . in house,. which means that he or she is an employee of, for example, an insurance company, court house, law firm, or store. Compared with police officers, private security in Canada is characterized by the following: lower wages, minimum or no recruitment standards, higher percentage of part-time work, higher turnover rate, lower levels of education, and minimum or no training (Marin,1997). In conclusion, Public and private policing are major components in the criminal justice field. It would be impossible for our communities to feel secure without the combination of both forces. The focus has been on public and private policing to effectively interact and cooperate with each other. Understanding the importance of one another’s responsibilities and roles could lead to a great partnership. Throughout recent years, some law enforcement agencies have come to realize how to benefit from private policing. Private security personnel differ from police officers in a number of ways. Private security personnel work for clients who pay them for services rendered, while police officers are responsible for serving and protecting the public. Minimum requirements and training are considerably less for private security than for police officers.

Isolation of Single Human Hematopoietic Stem Cells Capable

Isolation of Single Human Hematopoietic Stem Cells Capable of Long-Term Multilineage Engraftment A variety of distinct progenitors arising from self-renewing hematopoietic stem cells (HSCs) allow for the production of mature blood cell lineages. Human HSCs are poorly understood due to their rarity and difficulty to segregate them from multipotent progenitors (MPPS) to obtain a pure population for analysis. This study investigates the determining factors of HSCs.It appears that the majority of HSCs are CD34+, as hown by transplantation and xenograft repopulation assays, however most of these cells are lineage-restricted progenitors and HSCs are therefore rare. Enrichment of HSCs seems reliant on CD45RA, Thyl and CD38 expression. Further study into the role of each of these factors in HSC differentiation is required. In this study a range of assays were carried out in an attempt to identify and separate HSCs from MPPs. Recently it was shown that a depletion in Thyl expression in the CD 34+CD38-CD45RA- compartment of lineage-depleted cord blood was ufficient to separate HSCs from MPPs.However, further studies gave rise to concern surrounding this theory. They then used an optimized HSC xenograft assay and flow- sorted cord blood HSCs and MPPs into functionally characterized fractions. Data obtained from this assay suggested that cells with extensive self-renewal potential exist in both Thyl+ and Thyl- subsets. However, more extensive research was required to investigate the disparity in secondary transfer efficiency between subsets. To distinguish the cause of such disparity the Thyl subsets were sorted intoThyl+ and Thy- cells and cultured with stroma cells known to express HSC supportive ligands. The results demonstrated that the Thyl- compartment is heterogeneous and contains a small fraction with repopulating activity and a larger fraction with MMP- like activity and therefore may account for the differences in efficiency between subsets. To further distinguish HSCs in both Thy+ and Thy- subsets they analysed cell surface markers and found only CD49f to be differentially expressed between subsets.Next they investigated whether HSCs could be identified using CD49f expression. Data recovered indicated that human HSCs are indeed marked by CD49f. Further tests were carried out on Thyl-CD49f+ and Thyl-CD49f- subsets. Results revealed Thyl-CD49f- cells are short term HSCs as they fail to engraft long-term, indicating that these are MPPs. Investigation into the role of mitochondrial dye rhodamine-123 (Rho) in HSC enrichment. Results indicated twofold enrichment for HSCs compared to Thyl+ alone as opposed to Thyl +Rholo.The next aspect nvestigated was whether the addition of Rho to Thyl +CD49f+ would permit robust engraftment of single human HSCs. This investigation was carried out using single cell transplantation with two separate experiments focusing on engraftment and Thyl +RholoCD49f+ cells provides evidence that human HSCs express CD49f. Th ese findings illustrated by Notta et al. will aid in identifying gene regulatory networks that govern human HSC function and therefore allow manipulation of human HSCs ex vivo with the aim of overcoming the barriers associated with transplantation.

The Soul, God, Religion, & Evil Essays - Religion, Philosophy

The Soul, God, Religion, & Evil Essays - Religion, Philosophy The Soul, God, Religion, & Evil The Soul, God, Religion, & Evil Being raised in a Catholic family, I have always been told that my body contains a soul. I have often wondered where my soul is and how it functions. Being asked by my friends questions about the soul, I could not answer because I never really knew myself, so I looked to the writings of the church. According the Catechism of the Catholic Church, written by Pope John Paul II, the soul is not just part of the body, it is the body. In Sacred Scripture the term soul often refers to the life or the entire person. But soul also refers to the innermost aspect of man, that which is of greatest value in him, that by which he is most especially in God's image: soul signifies the spiritual principle in man. The unity of soul and body is so profound that one has to consider the soul to be the form of the body: i.e., it is because of its spiritual soul that the body made of matter becomes a living, human body; spirit and matter, in man, are not two natures united, but rather their union forms a s ingle nature. The Church teaches that every spiritual soul is created immediately by God - it is not produced by the parents - and also that it is immortal: it does not perish when it separates from the body at death, and it will be united with the body at the final Resurrection. That is the belief of my church. Other religion hold different views, are they right? If what I believe is right, then the soul is there, not for Catholics, but for everyone, so that we all have a spiritual awareness and can become closer to God. But what if I am wrong? What if we really do not have soul? How then am I to live my life? What if there really is no God, and religion is just a security blanket for people so that they seem to have some meaning in their lives? How can one justify the existence of God if there is so much evil in the world? What about reincarnation? If we have a soul, then it is supposed to be reunited with the body on the final Resurrection, but then how do certain people have spe cial talents where as others do not? These questions are ones that my personal experiences and beliefs will try to answer. I do not believe that the Catholic Christian religion is the only true religion in this world. If I were to believe this, then I would not be the ideal, loving, open minded person that I am called to be by my beliefs, and by God. I believe that each religion is right for each person involved, depending on where they are located. God calls each person in different ways because all people are not the same, and live in different surroundings. Each culture has certain beliefs based on their cultural pasts, and physical environments. For example, Europe and the Americas are considered to be part of the Western World. The Western World is modern, destructive, fast paced, and highly independent. That is the way our society has developed, and the religions that we believe correspond to these factors. African religions are different then the European religions, just as Asian and Middle Eastern religions are different then African religions, because they do not have the same pasts. The way tha t people had lived, their ancestors, helped to develop their religious ideas. Each culture had to have believed in some higher power, and someone (Buddha, Jesus, Confucius, etc.) helped to lead their people into a system that corresponded with their lives, and contributed to bringing some sort of meaning to the society, fulfilling some void that was present. So in a sense, the religions that were created, were created by a certain type of people to fill something missing in their lives, caused by the type of society they were residing in. It was not that the religions created the people, it was that the people created the religions. In line with that idea, religions have also been