Why did Radical Republicans Abandoned Women Seeking Rights after the Essay

Why did Radical Republicans Abandoned Women Seeking Rights after the Civil War - Essay Example The purpose of this paper is to explore some of the reasoning and events that took place that drove radical Republicans from acknowledging women's rights and why women in general stopped supporting the Republican Party. As Anna Yeatman (1993) explains it, "the dominant discourses of modern citizenship are predicated on systemic exclusions of those who are othered by these discourses" (quoted in Kingfisher, 1998, p. 128). When "woman" is added to the previously mentioned descriptors, another layer of exclusion is added. For example, the Fifteenth Amendment to the U.S. Constitution, enacted after the Civil War, granted suffrage rights to black men, but excluded women of all races.i The famous line from the Constitution that "All men are created equal" was written completely literally; this line did not include women or slaves as they were considered property. The founding fathers did not think twice when it came to denying the freedoms they had fought for to others, and it has been a long struggle since then to reclaim equal rights for all. Even with constitutional amendments making discrimination based on sex or skin color illegal, it still seems as though the white men in their suits have some sort of advantage over everyone not exactly like them. This undoubtedly is one of the reasons why Barack Obama and Hillary Clinton have seemed like such a breath of fresh air in this year's political landscape. Of course, with this year's main democratic candidates being a black man and a white women running for president, it's easy to forget that it was President Lincoln's Republican Party that emancipated the slaves and supported women's rights. So why exactly were the slaves freed in 1865 and women weren't given the right to vote until 1920 The women's rights movement and the abolition movement were conjoined before the Civil War, but afterwards, the Republican Party that had been given so much support by women in the abolition movement promptly dropped their support for equal rights for women. To begin explaining how all of this took place, it is necessary to go back one hundred years before the emancipation of the slaves to obtain a more complete story. The society of 1750's was still highly centered on the farm. Since there was so much work required to be done around a farm, men and women had to invest there full time into the work required. As factories began to become more prominent, many of the traditional jobs delegated to women began to change. These factories took the place of many jobs, such spinning and weaving, and this left women with much more time on their hands. With this extra time, they searched for ways to be more productive. They formed different organizations, some social, and these organizations became the foundations of many women's rights groupsii. The accepted notion of the time was that men and women belonged to different "spheres" of work and socializing, and that it was inappropriate for either men or women to cross the boundaries of these spheres. Men were supposed to work and engage in politics, while women were supposed cook, clean, and take care of the children. It is important to remember that at this time men thought that women should remain submissive. They were thought to have weak constitutions and needed men to take care of them. Throughout the history of the women's rights movement, this attitude was so prevalent that some women even spoke out against being given the right to vote, thinking that it gave too much responsibility. After being told that they were inferior for so long, they apparently began to think that the way they were treated was fair. It took a lot of courage for a woman during this time period

Supply Chain Integration Essay Example for Free

Supply Chain Integration Essay As a market leader in the fruit drinks industry, Delicious Fruity Company (DFC) offers fresh juice, long life fruit juice and juice concentrates to the consumer market. It has been establish in year 2001 located at Butterworth, Penang and with 12 years of experience, Delicious Fruity Company serve their consumers with the highest honour by practise continuous improvement and innovation in the fruit production process. The vision of Delicious Fruity Company is ‘To become one of the leading company in fruit beverage manufacturers and develop healthy and high quality products to serve our customers. ’ There is a wide distribution of network that enable customers to purchase fruit juice and juice concentrates of Delicious Fruity Company as the company situated their products in the most biggest supermarket in Malaysia which they are Tesco, Giant, Carrefour, Sunshine , Aeon, Jusco , Pacific and Econsave. The main consumer market that is target by Delicious Fruity Company is consumers in Malaysia which Delicious Fruity Company concentrate on local distribution channel. Description of Product According to The Times of India, benefits of drinking fruit juice such as oranges will keep your skin glow and keep you away from cold. Besides that, fruits juice contains essential nutrients that is much higher than a meal normally consumed by an individual. Delicious Fruity Company formulates fruits juices, long life fruit juice and juice concentrates that is high in nutrients and also quality as a promise to their customer where they think of quality, they will think of Delicious Fruity Company. They use fresh oranges, apples, lemons and etc. to extract the natural flavour of the fruit which there is no artificial flavouring used in the process of formulating the fruit juice and juice concentrates. This would reflect the safety of ingredient used by Delicious Fruity Company as it is insured from excessive use of chemical in their products. Problem Statement As mention before, Delicious Fruity Company use the extraction of fruits to transform the unprocessed fruit juice to become long life fruit juice. The main raw material that is largely used by Delicious Fruity would be fresh fruits like oranges, apples, lemons, grapes and etc. Repeated ordering from local growers below a significant time would likely to raise the cost of ordering, shipping and holding of fresh fruits and also the availability of materials which is always a major issue for Delicious Fruits Company. However, in the last two years, General Manager of Delicious Fruity Company, Ms Serena had come out with a plan which raw material would be order in bulk, which this idea would effectively help to brings down the figure of cost of ordering and shipping, ensure the availability of raw material but it would cause an increase in holding cost as those raw materials were about to keep under Delicious Fruity Company’s warehouse and facilities like huge refrigerator would have to be ready for the arrival of those fresh fruits. The benefit of the decision seems to be higher than the cost of the decision which in the end, Delicious Fruity Company started practice Ms Serena’s plan. Economies of scale would sound pleasant to Delicious Fruity Company but there is a serious problem arise from this decision which this approach creates overstocking problems, and as those fresh fruits are perishable commodities, the issue transform from bad to worse as the fruits lifespan ends. Proposal of Solution Nowadays, corporation with supply chain partners seems to be a new and better option for most of the company to run their businesses. The problem faced by Delicious Fruity Company would be able to be solve by using some of the strategies in supply chain integration which they are cross docking, collaborative, planning, forecasting, replenishment (CPFR) and joint product development. These strategies would be explain in details in the following paragraph. Cross Docking As cost of holding and handling materials is quite expensive which Delicious Fruity Company is not just pay for the rental of warehouse but they also pay for other overhead cost such as utilities of warehouse, insurance of raw materials and etc. Cross Docking would help to reduce this cost to minimum which cross docking is the practise of loading goods from an incoming truck and shift the goods directly in to another truck, trailers or rail cars. It is a combination of shipment and warehouse are not function as a storage house but it act as a distribution centre that receive shipment in bulk and break them into specific packaging and then send them out immediately to the manufacturer. As a fruit beverage manufacturing company, raw materials of Delicious Fruity Company are mostly perishable items which they are better suited to cross docking than others. Cross docking will ensure the freshness of those fruits that needs to be process. As the fruits needed to be kept in wooden crates and held in refrigerated cool rooms which the time required to be stored would decrease the lifespan of those fruits, therefore, fresh fruits is essential for Delicious Fruity Company which with this, ordering in large quantities and in large volumes would not work. The benefit that comes with this strategy would be cut down the time from the beginning of production which raw material could be deliver in a short period of time and the finished goods would be able to send out to customers faster which would keep the freshness of the fruit juice that brings out customer satisfaction. But to really implement this strategy, Delicious Fruity Company need to understand the demands in the market so that forecast would be carryout and accurate estimation of needs in the market would provide sufficient information to those local growers so that the quantity of each shipment can be send correctly and also the freshness of those fruits would be ensured. Joint Product Development One of the reasons that causes the General Manager, Ms Serena to make the wrong decision is because of insufficient information regarding Delicious Fruity Company. Ms Serena fail to make forecast of the market demand and focusing on only cost effectiveness and left the most important issue behind which is the equilibrium of the consumer market. Joint product development is an alliance between two or more parties in the supply chain. Delicious Fruity Company could implement this strategy with their retailers as retailers understands more on how consumer behave, this is because of retailers are the one who have daily contact with the final consumers and they share some of the customers’ preference by better understanding and keep up-date the consumers’ behaviour. With the help of Delicious Fruity Company’s partners such as Tesco, Giant and etc. Delicious Fruity Company should be able to forecast the demand of fruit juice beverage more accurate than before. Collaborative, Planning, Forecasting, Replenishment (CPFR) This strategy facilitate the demand forecasting process which the demand patterns and plan promotion activities for product were run cooperatively with supply chain partners. As CPFR not only just forecasting market demand and doing logistics stuff to help a firm, instead, it proactively articipate the whole process of business between the firm and its supply chain partners. For Example, may be the reason for bulk ordering to be fail is not cause by the inaccurate of forecasting market demand, but it is cause by the economic crisis that hits the consumers. Hence, if CPFR is about to implement, suppliers of raw materials would help in decreasing the price of fruits and the retailer of the company would introduce promotion to t he final consumers so that the market demand would not fall too sharply from normal season. There is a few steps that need to be followed while implementing CPFR which the first step would be Front-end agreement where participating company such as those local growers and retailers such as Jusco, Tesco agree to confidentiality and dispute resolution processes, develop a scorecard to track key supply chain metrics relative to success criteria, and establish any financial incentives or penalties. The second steps would be joint business plan where suppliers, retailers and also Delicious Fruity Company develop plans for promotions, inventory policy changes, store openings and closings, and product changes for each beverage category as to adopt the changes brought by CPFR. After that, retailers such as Tesco, and Delicious Fruity Company share consumer demand forecasts, and identify exceptions that occur when the plans that design do not match, or change dramatically. Delicious Fruity Company and their retailers resolve exceptions by determining causal factors, adjusting plans where necessary. This process is known as sales forecast collaboration. The next steps would be order forecast collaboration, which Delicious Fruity Company and its retailers and also raw material suppliers share the replenishment plan that had been design collaboratively with the retailer and then identify and resolving exceptions that would altered the initial plan. Finally, Order generation or delivery execution will be performed and the results from database of the retailer such as point of sales (POS), orders, shipment data and etc. s widely shared among supply chain partners. This would resolved the issue that mention before by this paper such as forecast accuracy problems, overstock or understock conditions, and execution issues. Challenges of Implementing Supply Chain Integration Although supply chain integration had been recognized as a successful strategy to manage the problem face during the operation process from a manufacturer to a retailer, however, there are issues and challenges that face by most of the industry to perform supply chain integration. Delicious Fruity Company need to overcome some of these barriers so that the implementation of supply chain integration would be successful. Trust would be the first element that a Delicious Fruity Company had to keep practising once the firm went into a supply chain integration which with if Delicious Fruity Company do not keep in faith in their suppliers, they will be unwilling to share data with their suppliers. In the end, the supply chain integration would not be able to perform. As a company is about to implement new policy, some stages of changes within the company will be required. As Delicious Fruity Company will implement this new strategy in the future, the management personal should consider the adaptiveness of the firm upon the implementation of new strategies. Besides that, there will be an increase in interdependency as Delicious Fruity Company engage in supply chain integration which suppliers, retailers and the firm are dependent on each other to survive in the market place. Yet, this interdependency would rise another issue which in reality there will be one or few parties or stakeholders in supply chain would better off and they enjoy the supply chain integration strategy the most, this situation been known as uneven partner benefit which Delicious Fruity Company needs to tame their emotion while they face such kinds of situation in reality. Lastly, most of the supply chain integration strategies requires extensive information technologies which Delicious Fruity Company need to equip themselves with hardware and software that is needed to implement a brand new supply chain integration policy. This would actually means that Delicious Fruity Company needs to allocate a large amount of cash flow as the restructuring cost that will be invested into the relationship with their supply chain partners. Conclusion Implementation of supply chain integration by Delicious Fruity Company is needed in order to keep up with its company vision which is ‘To become one of the leading company in fruit beverage manufacturers and develop healthy and high quality products to serve our customers. This is because of supply chain integration create more value for Delicious Fruity Company and also its customers, which can create stronger attraction for its products and services as extra competitive advantage. As stated in this proposal, where some of the practise of supply chain integration may lead Delicious Fruity Company to a better platform of serving their customers. But obstacles that faced by Delicious Fruity Company need to be overcome so that the successfulness of implementing suppl y chain integration strategy would be ensured.

Marketing Plan for the Apple iPod :: Apple iPod Case Study

Assessment task Marketing Plan Apple Ipod Contents Executive Summary____________________________________________3 Situation Analysis -Market Analysis_______________________________________________3 -Product Analysis_______________________________________________4 -SWOT Analysis_______________________________________________ 4 -Competitor Analysis ___________________________________________ 6 Marketing Objectives__________________________________________ 7 Identifying Target Market -Selecting Target Market______________________________________7 -Target Market_________________________________________________7 Developing Marketing Strategies Marketing Mix: -Product____________________________________________________8 -Price______________________________________________________8 -Promotion___________________________________________________9 -Place_______________________________________________________9 Implementing the Marketing Plan__________________________________10 Monitoring and Controlling -Developing a Financial Forecast____________________________________10 -Comparing actual and planned results________________________________11 -Revising the marketing strategies____________________________________11 Appendix ______________________________________________________12 Appendix A_____________________________________________________13 Appendix B_____________________________________________________14 Appendix C_____________________________________________________15 Executive Summary The focus of this report is on new Apple Ipod product that has created increasing demands in various outlets. This product allows consumers to download not only their favourite music but also books and other literature which can be read and listened to. Additionally this Ipod can be used in your car and in other mobile settings. This report is for Apple to give a brief description of this product. Within this marketing report there is an insight of the situation analysis of this product, marketing objectives, the target market, marketing strategies that have been used and the forecasted strategies, monitoring and controlling. Situation Analysis Market Analysis Internal Influences -Management: Effective management is required for the training and development of employees for the continue innovation of Apple Ipod and for retraining sufficient funds during competitor introducing new product. -Capital Availability: Competition may cause mishap in the cash flow. Sufficient funds must be available when competitors unpredictably put forward their product in the market. -Technological Adoption: Technology must be adopted to improve overall efficiency. It must be integrated directly into operations (to increase productivity), as well stay on date with the amounts of IpodæŠ ¯ ordered, made and delivered. External Influences: -Competitors: Competitors will regulate what, when, how and why strategies will be adopted. The introduction of new products will greatly influence Apple Ipod. -Overseas Influences: The breaking down of barriers between countries can increase the sales of the new Apple Ipod, as more people are made aware of the product. -Demographic Patterns: Males and females from the age of 12years and over will be in favour of this product because of its new innovation to be able to not only play music but also books and other literature which would in fact appeal to them. Product Analysis Product Lifecycle X- The stage that Apple Ipod is currently in. Apple Ipod is currently in the growth stage, where more and more people are aware and purchasing the product, increasing product demand.

Ethics and Decision Making Essay -- Ethical Behavior Workplace Essays

Ethics and Decision Making Ethics can have a big influence on decision-making in the workplace. Ethical behavior in the workplace is behavior that is accepted as morally â€Å"right,† rather than â€Å"wrong.† (Organizational Behavior). Unethical behavior can be considered illegal, or merely against the norms of society. Employees encounter ethical decisions every day in the workplace, whether they realize it or not. The stock boy must make a decision on whether it is right to steal merchandise. The auto mechanic must make a decision on what is a fair price to charge a gullible customer. The CEO must decide how to use all the power he or she possesses. There are many definitions of ethical behavior, and different people will view the same situation differently depending on their ethical thought process. The utilitarian view of ethical thinking states that ethical behavior is when the greatest good is done for the greatest number of people. This usually means, in a business sense, that one department, program, or factory must be shut down to help the company function more efficiently or be more financially stable. The individualism view is just that, decisions must be based on what is best for the individual’s interests in the long run. The moral rights view suggests that the basic rights of citizens should be respected. The rights of fair treatment, privacy, and freedom of speech are thought of as such moral rights. The justice view emphasizes fair and imparti...

Monsanto SWOT Essay

Company overview Monsanto Company (Monsanto or the company) offers agricultural products to farmers. Its products include seeds, biotechnology trait products, and herbicides. Monsanto has operations in the US, Canada, Europe, South America, Asia, and Africa. It is headquartered in St. Louis, Missouri and  employs about 26,100 people, of which more than 5,500 people are temporary employees. The company recorded revenues of $11,822 million during the financial year ended August 2011 (FY2011), an increase of 12.8% over FY2010. The operating profit of the company was $2,502 million in FY2011, an increase of 56.1% over FY2010. The net profit was $1,607 million in FY2011, an increase of 46.6% over FY2010. KEY FACTS Head Office Monsanto Company 800 North Lindbergh Boulevard St. Louis Missouri 63167 USA Phone 1 314 694 1000 Fax 1 314 694 1057 Web Address http://www.monsanto.com/ Revenue / turnover 11,822.0 (USD Mn) Financial Year End August Employees 26,100 New York Ticker MON Monsanto Company  © MarketLine Page 3 Monsanto Company SWOT Analysis SWOT ANALYSIS Monsanto offers agricultural products to farmers that include seeds, biotechnology trait products, and herbicides. The company has a leading market position in various geographies based on product portfolio of well recognized brand names. However, increasing instances of infringement of intellectual property rights can result in the company’s brand dilution and loss of revenue. Strengths Weaknesses Leading market position Strong focus on research and development (R&D) Wide customer base Legal proceedings Opportunities Threats Growing demand for food products with reduced saturated fat and trans-fat Strategic agreements and acquisitions Growing population, especially in Asia Infringement of intellectual property rights Genetically modified organism (GMO) regulations Seasonal nature of sales of the seeds and genomics segment Strengths Leading market position Monsanto is a leading global provider of agricultural products for farmers. The company’s strong brand portfolio allows it to have a commanding position in various countries. Its most popular brands include Roundup, Dekalb, Asgrow, De Ruiter, Deltapine, and Seminis. Roundup is the company’s flagship brand. It is also one of the most popular herbicides in the world. Asgrow, Deltapine, and Dekalb are genetically altered seeds (cotton, corn, soybean, and canola), which tolerate weeds and resist bugs. Seminis and De Ruiter are strong brands in the vegetable seeds business. Monsanto’s offerings of high yielding variety seeds under well recognized brand names makes it a leading player in most of the countries where it operates. Monsanto enjoys easy market penetration in new geographies based on its product portfolio which comprises well recognized brand. The company’s strong brand portfolio enhances its market leadership position. Strong focus on research and development (R&D) Monsanto Company  © MarketLine Page 4 Monsanto Company SWOT Analysis Over the years Monsanto has become a leading supplier to farmers for their agricultural needs because of its ability to deliver innovative products suiting their requirements. The company has developed competencies in applying bioengineering to agriculture. Moreover, Monsanto’s traits technologies enable it to develop herbicides and seeds with superior traits such as weed resistant, drought resistant, and improved yield. The company invests a substantial portion of its revenue towards research and development (R&D) per year. In FY2011, the company’s investment in R&D amounted to $1,386 million, an increase of 15% over FY2010. Monsanto has also entered into a number of strategic collaborations to expand its R&D capabilities further. For instance, in March 2011, Monsanto and Sapphire Energy (Sapphire) announced an agreement to enter into a multi-year collaboration that would leverage Sapphire’s algae-based research platform to discover genes that could be applied to agriculture, particularly in the field of yield and stress. In the same month, Monsanto and BASF reached an agreement to collaborate on the advancement of dicamba tolerant cropping systems. Further, BASF has agreed to supply formulated dicamba herbicide products to the company. To further boost its R&D capability, the company has established two new R&D centers, one each in China and the US. The research center in China will initially participate in early-stage of bioinformatics and genomics research, and will serve as a base for collaborations with Chinese scientists. The other research center in Texas, the US will focus on cotton research and will act as the central point for the company’s breeding and testing programs in the High Plains region. Monsanto’s focus on applying bioengineering to agriculture not only gives it a competitive edge but also enables it to revitalize its product portfolio. Moreover, its continuous focus on delivering seeds with new and improved traits helps it to cater to changing consumer preferences by offering value driven products to customers. Wide customer base Monsanto’s business operations have been well diversified be it in the terms of products offered or the geographical reach. The products offered by its seeds and genomics and agricultural productivity segments complement each other well and offer a complete solution to farmers and other customers. In FY2011, Monsanto derived 72.6% of its revenues from the seeds and genomics segment, while the agricultural productivity segment accounted for the remaining 27.6% of the total revenue. Geographically, in FY2011, the US, Europe-Africa, and Brazil accounted for 53.9%, 12.8%, and 10.8% of the company’s revenue, respectively. The remaining areas that contributed to the revenues of Monsanto were Asia-Pacific, Argentina, Canada, and Mexico, among others. Diversified operation dilutes the company’s business risk and helps Monsanto to cater to a wider customer base. It further insulates the company from economic fluctuations in any one region and thereby helps it to generate balanced earnings. Weaknesses Monsanto Company  © MarketLine Page 5 Monsanto Company SWOT Analysis Legal proceedings Monsanto is involved in various legal proceedings. For instance, in January 2011, the Arkansas Teacher Retirement System filed a complaint alleging that Monsanto violated the federal securities laws by making false and misleading statements between January 7, 2009, and May 27, 2010, regarding its earnings guidance for fiscal 2009 and 2010 as well as the anticipated future performance of its Roundup business and the seeds and genomics business. They also claim that these statements artificially inflated the price of the  stock and that purchasers of the stock during the relevant period were damaged when the stock price later declined. The company has also faced similar lawsuit in 2007. Further, in May 2011, the US Environmental Protection Agency (EPA) issued a Notice of Violation to the company, alleging violations of federal environmental release reporting requirements at Monsanto’s phosphorous manufacturing plant in Soda Springs, Idaho. The EPA has asserted that the alleged violations may subject the company to civil penalties. Misrepresentation of vital information and lack of precautionary measures results in penalties and disrupt the company’s operations. Moreover, distortion of information adversely affects the shareholders confidence and the profitability and credit rating of the company in the long run. Opportunities Growing demand for food products with reduced saturated fat and trans-fat Due to the increased awareness regarding the health issues caused due to the consumption of trans-fat, people in the US and in many European nations have been opting more healthier options. Increased consumption of trans-fat lowers blood levels of HDL (the good cholesterol) and leads to the elevation of LDL (considered the bad cholesterol). This ultimately leads to the hardening of the arteries and different coronary problems. Bowing to public pressure and litigation by various anti-trans-fat organizations, many food companies (Nabisco and Kraft Foods) in the US have taken active steps to remove trans-fat from their offerings. Companies like Taco Bell, KFC (Kentucky Fried Chicken), Wendy’s, Arby’s, and McDonalds have also been trying to substitute high trans-fat cooking oils with other healthy alternatives. Keeping this trend in mind, Monsanto has been actively working on the development of seeds that will advance the growth of foods with reduced saturated fat and reduced or no trans-fat. The US Food and Drug Administration (FDA) has issued a response letter to Monsanto’s Generally Recognized as Safe (GRAS) notification. The FDA’s letter supports the use of  oil from Vistive Gold soybeans (seed type manufactured by the company) to have less saturated fat and trans-fat. The new product would help the farmers to benefit from the premium pricing for their harvest once the oil from Vistive Gold soybeans is commercialized. Monsanto has already completed the US regulatory submissions to the US Department of Agriculture and FDA for the sale of Vistive Gold Monsanto Company  © MarketLine Page 6 Monsanto Company SWOT Analysis soybean. It has also made numerous regulatory submissions to the appropriate regulatory agencies around the world for the products commercialization. Once the necessary regulatory process is completed, Monsanto will be able commercialize its product. Through leveraging its expertise in developing seeds with novel traits and wide spread distribution network, Monsanto can become a leading supplier of seeds that produce crops with low saturated fat and trans-fat. It will help the company to expand its revenue base and gain a competitive edge over its peer group. Strategic agreements and acquisitions Monsanto has entered into a number of agreements and acquisitions in order to boost its market share and profitability. For instance, Monsanto acquired Divergence, a privately-held St. Louis-based biotechnology research and development company, in February 2011. In March 2011, Monsanto and Sapphire Energy announced an agreement to enter into a multi-year collaboration that would leverage the latter’s algae-based research platform to discover genes that could be applied to agriculture, particularly in the field of yield and stress. In the same month, Monsanto and BASF reached an agreement to  collaborate on the advancement of dicamba tolerant cropping systems. Further, BASF has agreed to supply formulated dicamba herbicide products to the company. Further, in June 2011, Monsanto entered into collaboration with Amvac Chemical, a subsidiary of American Vanguard, to broaden its Roundup Ready PLUS weed management platform in the US. In September 2011, Monsanto and GrassRoots Biotechnology agreed to extend their existing three-year research collaboration for an additional two years through January 2014. In November 2011, Monsanto and Evogene announced a one-year extension to their five-year research and development collaboration focused on identifying key plant genes related to yield, environmental stress, and fertilizer utilization in corn, soybean, cotton, and canola. In March 2012, BASF signed a supply agreement with Monsanto for fungicide seed treatments for cotton and soybeans in North America. These strategic agreements and acquisitions will help Monsanto to build a stronger platform for the promotion of its brand image. It will strengthen the company’s market share and boost revenue growth. Strategic collaborations will also enhance Monsanto’s research capabilities and add to its market competitiveness. Growing population, especially in Asia Currently, the world population is more than 7 billion, as of October 2011 and is expected to reach 10.6 billion by 2050. As the population grows the demand for agricultural products is also going to rise. According to MarketLine (a unit of Informa) estimates, the Asia-Pacific agricultural products market (the agricultural product market consists of six segments: cereals; fruit, vegetables, roots, and tubers; oil crops and pulses; sugar crops and sweeteners; spices and stimulants; and nuts) grew by 4% in 2010 to reach a value of $915.4 billion. In 2015, the Asia-Pacific agricultural products market is Monsanto Company  © MarketLine Page 7 Monsanto Company SWOT Analysis forecast to have a value of $1,228.4 billion, an increase of 34.2% since 2010. The Indian agricultural products market, which accounted for 13.8% of the Asia-Pacific agricultural products market in 2010, grew by 14.8% in 2010 to reach a value of $126 billion. In 2015, the Indian agricultural products market is forecast to have a value of $217.5 billion, an increase of 72.6% since 2010. Monsanto is a leading player in most of the countries where it operates. Thus, it can leverage its expertise, distribution network, and product portfolio comprising well known brand names to cater to the growing demand for high yielding variety (HYV) seeds. Monsanto’s revenue and profit margins can tremendously increase as the demand for HYV grows, especially in Asia. Threats Infringement of intellectual property rights Protecting its intellectual property rights is very important for Monsanto’s business, particularly in the seeds and genomics segment. The company obtains and protects its intellectual property rights in jurisdictions in which the products are produced or used and in jurisdictions into which the products are imported. However, even if protection is obtained, competitors, farmers, or others in the chain of commerce may raise legal challenges to its rights or illegally infringe on the company’s rights, including through means that may be difficult to prevent or detect. In addition to this, due to the rapid pace of technological change, and the confidentiality of patent applications in some jurisdictions, competitors may be issued patents from applications that were unknown to the company prior to issuance. These patents could reduce the value of the company’s commercial or pipeline products. Therefore, protecting inventions is critical for Monsanto to meet the growing challenge of infringement of intellectual property rights. A failure to do so could mean substantial loss of revenue and market share, and brand dilution. Genetically modified organism (GMO) regulations Monsanto’s revenues could be negatively impacted in view of bans imposed on its genetically modified crops. The degree of public acceptance or perceived public acceptance of its biotechnology products can affect its sales and results of operations by affecting planting approvals, regulatory requirements, and customer purchase decisions. Public concern can affect the timing of the government approvals in different countries. Even if the approvals are granted, public concern can lead to increased regulation or litigation against government regulators concerning prior regulatory approvals. Recently, the European Commissioner approved the cultivation of GMO potatoes in Europe, but the decision has come under stiff criticism and protest from various groups working against the GMO crops. Monsanto Company  © MarketLine Page 8 Monsanto Company SWOT Analysis Similar regulatory controls could affect the company’s market position in various countries. As the regulations around the use of GMO crops intensify, Monsanto would face difficulty in expanding its market and growth of its revenue. Seasonal nature of sales of the seeds and genomics segment Monsanto’s business is greatly affected by seasonal changes mainly in the seeds and genomics segment. In FY2011, approximately 72% of the seeds and genomics segment’s sales occurred in the second and third quarters. This  segment’s seasonality is primarily affected by the purchasing and growing patterns in North America. The seeds and genomics segment’s contribution to the overall revenue of the company has been steadily growing in the past few years. In FY2011, the segment accounted for 72.6% of the company’s revenue, up from 56% in FY2009. Hence, seasonal disturbances can adversely impact the overall sales of the company. Monsanto Company  © MarketLine Page 9 Copyright of Monsanto Company SWOT Analysis is the property of Datamonitor Plc and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder’s express written permission. However, users may print, download, or email articles for individual use.

Character and Scene Analysis for Melvin Udall in As Good As essays

Character and Scene Analysis for Melvin Udall in As Good As essays Character and Scene Analysis for Melvin Udall in As Good As It Gets Melvin is the ever popular cranky, old man that is constantly seen in numerous movies, plays and books. With the superior attitude that wants no one to bother him, the audience notices as he nitpicks any flaw or even just a difference in every character he encounters. For instance, he feels the need to mention to Roger the art dealer that hes black and one immediately notes his bigotry unfold as he becomes increasingly more nervous just being around him; this is because he thinks Roger will rob him and beat him senseless. This is a ridiculous notion, since Roger is more extravagantly dressed than Melvin is. It is obvious through this action that he has had little contact with black people, so he must carry misconceptions about them, only learned from television and the news. He is so trapped in such a little bubble of ignorance and stubbornness, that he doesnt want to learn how people different from him, actually share common interests. He doesnt make an effort towards this e nlightenment, because he is not open to making new friends, or even acquaintances. He actually has no positive relationships in life, besides the one with himself. But even that relationship is somewhat weak, as he cant trust himself to step on cracks or have civil conversations with a stranger. The truth is Melvin has no friends. Judging by his critical, detached attitude in his actions with diverse characters, one would connote that either he had few or no friends growing up or that he had strong relationships with women or friends that were broken and were hard to get over, thus making him reluctant give himself up to anyone else. He cant even take a sincere compliment when Simons Hispanic maid tells Melvin Youre a wonderful person. for walking his dog. Melvin shrugs it off without accepting it, with a sarcastic Ok, wha...

Essay on Sexual Addiction part 2Essay Writing Service

Essay on Sexual Addiction part 2Essay Writing Service Essay on Sexual Addiction part 2 Essay on Sexual Addiction part 2Essay on   Sexual Addiction part 1Thus, sexual addiction in men is manifested in an unusually high demand for conventional sexual intercourse. Sometimes sexual addiction turns into the urge for unusual forms of sex, and may interfere with physical and moral safety of others (Giugliano, 2003; Schaeffer, 2009). For example, it leads to violence, incest, homosexual relationships, compulsive masturbation, etc. In general, male addicts fear most to appear in ridiculous situation, look helpless and weak, and usually use sex to assert themselves.In turn, sexual addiction in women is most commonly expressed in promiscuity or sex with strangers. Addicted women most often need sex to get away from the real relationship. They get hooked on sex, escaping from loneliness, as well as to convince themselves that their women charms are still strong. Entering a new sexual relationship, sexually dependent women temporarily raise their self-esteem, substitute the sens e of spiritual emptiness with the sense of power and euphoria of sexual conquests, but in most cases they are left deprived of communication and tenderness (Giugliano, 2003; Schaeffer, 2009).At the same time, addiction always covers a burning desire to avoid the feeling of one’s own worthlessness. Observations also show that addicts are in fact driven by a thirst for intimacy and warmth, but they do not know how to achieve this.Thus, in-depth interviews conducted by Giugliano (2003, p. 278-84) showed that the most common representations of male sexual addicts of themselves are: 1) I am inherently a bad worthless person; 2) no one will love me as much as I do; 3) my needs will never be satisfied if I have to rely on others; 4) sexual satisfaction is my most important need. Female sexual addicts have similar beliefs: 1) I am powerless; 2) I will always be alone or will feel lonely; 3) I will always be abandoned; 4) my body is shameless (vicious), disgusting. These core beliefs, in turn, lead to behavioral norms that define the actions of sexual addicts. For example, the belief that â€Å"No one will love me as much as I do,† leads to the misconception that equates sex to love: Someone can love me, if one feels sexual excitement to me† or â€Å"If someone has sex with me it proves that I can be loved.† In turn, the core belief of a woman that she will always be abandoned generates the setting: â€Å"I will not be abandoned, if I learn to seduce.† In an effort to assert themselves or escape from grief and loneliness, they again enter into a sexual relationship to feel confident and achieve short-term enjoyment of life replacing the concept of love with the concept of sex.Typically, sexual addicts go through the following phases of sexual addiction (basing on reports by Young, 2008; Schaeffer, 2009; Coleman-Kennedy Pendley, 2002):Preoccupation with thoughts on sexual subjects bearing obsessive nature. Constant return to these thou ghts leads to the situation when they occupy an increasing amount of time becoming a favorite topic of reflection. An addict gets some pleasure at this time, the mind begins to set differently, fantasizing about sex is becoming increasingly important. The perception of many things changes. Surrounding people start to be viewed through the prism of preoccupation of thinking and imagination with sexual topics. They are seen primarily as sexual objects. Other activities are considered as necessary but unpleasant, the ones that do not bring joy. This period may vary over time, it may not be accompanied by specific actions, but the emergence of certain preferences and thoughts on how to implement them and fixing them in the mind.Stage of behavior ritualization with the development of schemes that lead to sexual behavior (including thoughts and fantasies), in which one event follows another in sequence. Addiction involves sexual implementation and becomes a daily ritual for the implement of which a special time is reserved. Entry into the cycle of ritual behavior does not tolerate distractions from others. Ritualization of preoccupation with sex is more important than the specific implementation since it is associated with a changed psychological state of consciousness causing psychological relaxation. This process consumes a lot of time and energy. Gradual â€Å"inclusion† of activities related to the preparation to enter this state is possible. All this is often not seen by others as sexual addict seeks to preserve the image of normality in relation to the outside world, showing it the false self, trying to look like a man who does not have an addiction.Stage of compulsive sexual behavior with the phenomenon of loss of control inherent to other addictions. Having entered this phase, an addict cannot control one’s actions, leaving a â€Å"trail† behind, risking to reveal oneself, or inflict psychological or physical damage to oneself. The one i s powerless in preventing the behavior. It is difficult to stop. Control over the various types of sexual activity is lost. After the implementation of compulsive behavior, the understanding of the need to stop emerges bringing the unrealizable promises. This behavior is accompanied by a further intensification of the inferiority complex.Stage of disaster or despair, coming after the troubles caused by certain events, such as punishment or disease. The person feels absolute powerlessness, despair, and hatred to one’s own personality. During this period, negative feelings toward oneself are growing, provoking exacerbation of self-destructive instinct and the emergence of suicidal thoughts.In the end, the consequences of sexual addiction may be organism fraying, venereal and infectious diseases, depression arising due to the constant need to find a new sexual partner, which turns sexual addiction in a socially dangerous disease that requires prevention and treatment, despite th e fact that the sick person usually resists treatment not considering oneself pathologically dependent on sexual addiction.Coping with sexual addiction: therapy optionsIndeed, as Parker and Guest (2003) state, absolute majority of sexually addicted people are confident in their full normality. Therefore, the first and most important step to timely treatment is to convince the person in the presence of psychological problems. Unfortunately, in the majority of cases, only a strong shock like the loss of job, family, or serious health problems may cause the patient to understand how sick he or she was (Coleman-Kennedy Pendley, 2002, p.144). Further, patients who faced the reality of their dependency often try to resolve the conflict immediately, â€Å"by force†. In such cases, their actions usually lead to an opposite reaction, and all efforts seem to be in vain. In order to understand how to get rid of sexual addiction, one must admit, above all, that positive progress cannot be reached through one’s individual effort only. As Young (2008) claims, this is the first and most difficult step on the road to recovery. Here, sex-addicts may start from finding Internet communities of people with similar dependence and life experiences. Such communication will help solve some of the problems and find a way out of a state of dependence. However, when a person reaches the solution to make a qualitative change in one’s own life, professional advice and psychological support are absolutely irreplaceable.It should be said here that addictive sexual behavior bears continuous and irresistible character, as soon as it becomes the only condition that decreases anxiety and fear (Matà ©, 2012; Schaeffer, 2009). Addictions are generally difficult to be corrected, but psychoanalytic treatment proves to at least drastically reduce the quantitative aspect. Therefore, one of the main tasks of psychotherapy is to teach a patient to change negative beliefs, generat ing negative neural excitation and let one know that it is possible to cope with anxiety and stress in some other ways, not only through sex, using different internal forces of the body (Parker Guest 2003; Young 2008). First of all, a dependent person must learn to socialize properly, because the ability to communicate inside real social environment helps to get rid of loneliness, successfully create new relationships or restore old ones. Therapy should also typically focused on the identification and treatment of comorbid psychiatric and personality disorders and related dependencies, such as alcohol and drug addictions.To achieve these goals, different programs and psychotherapeutic techniques are currently applied, including hypno-suggestive psychotherapy, psychoanalysis, cognitive techniques and dialectical behavioral therapy, eye movement desensitization and reprocessing, and positive psychology, along with art and/or music therapy, intensive psycho-educational programs, gener al life style instruction and spiritual counseling (Parker Guest, 2003; Young, 2008; Giugliano, 2003). According to Young (2008, p. 32), the best results in the treatment of sex addiction are demonstrated by group therapy courses, especially if such groups involve people close to the patient. In particular, psychotherapists do not consider sexual addiction a sufficient ground for divorce and call friends and relatives to support the desire of the patient to undergo treatment. Participating in the family programs, family members get more information about the disease as such and their role in the process of treatment. Eventually, family members sometimes decide to begin the treatment themselves in order to solve their own dysfunctional behavior patterns and get rid of the pain (Parker Guest 2003; Young, 2008).In severe cases, psychiatrists sometimes prescribe medicines for the treatment of sexual addiction through controlling behavior, and those mainly include antidepressants, seda tives, and hormones of serotonin and progesterone (Parker Guest, 2003, p.19). It should be noted, however, that the impact of medicines is known to be very limited (Young, 2008, p. 33). To achieve considerable results, medication should be combined with psychological treatment as well as a set of measures to restore correct biorhythms. Thus, in addition to psychiatric examinations and tests on dependences, an important step of treatment is to conduct biochemical testing, the evaluation of lifestyle and nutrition, as well as the full medical examination. Based on the results of laboratory tests, a nutritionist can create a special nutrition program, complemented by the use of food additives. In addition to optimizing physical health, detoxication programs and optimal diet are also directed at restoring the biochemistry of patient’s brain and normalization of neurotransmitters that reduce cravings for compulsive sexual behavior (Young, 2008, p. 34-35, Matà ©, 2012, p. 61). Tr eatment may also include amino acid therapy and herbal medicine.Overall, it is quite easy to put an end to compulsive sexual behavior in the clinical setting. Meanwhile, after the discharge from treatment centers, a significant portion in patients often re-experience anxiety, depression, insomnia and/or craving for previously observed behavior patterns, and part of them experience absolute failure to adapt changes and return to â€Å"self-treatment† of stress (Parker Guest, 2003, p.15). Therefore, the next crucial step in coping with progressing lust should be the total displacement of obsessive feelings of patient’s life. This involves getting rid of all things related to sexual obsession: video with sexual content, computer games of erotic nature, erotic newspapers and magazines, setting filters that block sex web addresses and spam mail, as well as all other items that are related to sex or remind of it (Young, 2008, p.35). This advice not only helps to control sex ual addiction, but also relieves from the fear that these things will be detected by an outsider. Generally, as Parker and Guest (2003, p. 18) reasonably marks, coping with sexual addiction, patients face a vital necessity to rethink their habits, as soon as the latter may either lead to the dependence or be a part of it.On the way to finding internal control, sexually addicted individuals could also be advised to introduce training programs in the gym and outdoors into their daily regime, devote themselves to meditation and yoga lessons, and indulge in other techniques promoting relaxation, such as massage, acupuncture, hydrotherapy, and reflexology. Moreover, at the stage of rehabilitation, addicts may still be accompanied by a mentor or therapist, maintaining their patients in building new relationships with family, colleagues, friends and society, and adapt their lifestyle to the recovery program principles. Post-treatment support may last from several days to several years. At the same time, it is important to understand that unlike the treatment of drug and alcohol addiction, gambling and other heavy dependency, in this case, doctors do not require the patient completely â€Å"sing off† sexual life, and that’s a major point encouraging for healing success.ConclusionSexual addiction should be understood as a compulsive sexual behavior that is subconsciously used to achieve psychological comfort and pleasure, and is characterized by the loss of control over sexual impulses and continuous increase in their frequency, the emergence of the negative consequences of uncontrolled behavior and disregard of them, as well as withdrawal syndrome after prolonged abstinence. The presence of these signs should serve as an impetus for a person to find a solution to get rid of excessive sexual addiction.Just as in cases of other addictions, sexual addiction is always a way to escape from reality, from one own self and one’s own feelings. Individuals with this type of addiction show to experience numerous emotional difficulties: tendency to low mood, impulsivity, low self-esteem, feelings of guilt and shame, inner emptiness, a habit to hide their problems from the loved ones, inability to experience pleasure from other sources, and combination with other addictions. Despite the external search for physiological pleasure, addicts are in fact driven by a thirst for intimacy and internal warmth, but they do not know how to achieve this. Such people wants to be loved, but simply cannot create the model of relations, which would provide the normal and strong relationships with the opposite sex. The reasons for the development of pathology are often found in infantile trauma, causing the disorder of sexual structure of personality: for example, childhood rape, unsuccessful first sexual experience, parents’ sexual misconduct, wrong set of priorities they established, hyperstimulating sexualized relationship with father, demonstr ative exception of a child from parental love relationships, as well as general lack of love, care, and attention from parents.Meanwhile, sexual addiction should be viewed as a psychological and social problem that requires correction. Otherwise, the growing number of people becomes not only doomed to constant loneliness, but also experiences the sense of insecurity, shame, remorse, and depression. In addition, the risk to human health carried by a frequent change of sexual partners also needs to be considered.Being the disorder of the body, mind and spirit, sexual addiction should be treated through a multi-dimensional approach, involving psychological therapy, detoxication and relaxation programs, nutrition and lifestyle adjustment. Thus, therapeutic techniques may include hypno-suggestive psychotherapy, psychoanalysis, cognitive techniques and dialectical behavioral therapy, eye movement desensitization and reprocessing, and positive psychology, art and music therapy, intensive p sycho-educational programs, general life style instruction and spiritual counseling, healthy dieting, physical training, massage, meditation and yoga courses. The main task of therapy lies in eliminating the root causes that led to the emergence of addiction, as well as teaching addicts to re-adapt to the social environment.

torture and puishment in elizabethan engalnd essays

torture and puishment in elizabethan engalnd essays Torture and Punishment in Elizabethan England A notable time during the late middle ages was when Queen Elizabeth was in power, from 1558-1603. She was a dictating, powerful, and cruel monarch. She also believed in extreme punishment for crime, in order to run a peaceful country. The death penalty could be prescribed for any offense, even some as minor theft, or highway robbery. During this time, a person of higher social standing could accuse a peasant of a crime without any evidence. Chances are the peasant would be tortured until they admit to the crime. Frequently, the accused would be tortured to death. If he or she admitted to the crime, the punishment would be death, probably by hanging. During this era, many devices were invented to dehumanize, humiliate, or simply to be uncomfortable to the victim. For a severe crime, the devices used were often just to inflict the most amount of pain possible onto the victim. One punishment for women who gossiped or spoke too freely was called the brank. It was a large iron framework that enclosed the womans head. It had a metal strip that fit into the mouth that was either sharpened to a point or covered with spikes, so that any attempt to speak would lead to severe injuries to the mouth. The woman was then led on a chain by a city official through the town, and tied to a whipping post or pillory to endure the cruel and verbally abusive public. Another more severe punishment for women who gossiped or spoke too freely was the ducking stool. The ducking stool was a wooden or iron chair that was attached to a large lever system. The lever allowed the chair to be raised or lowered without tipping the chair, making it parallel to the ground at all times. It was always placed at the waters edge so that it could be dunked repeatedly underwater with the woman strapped to it. Based on the level of the offense and cruelty of the deciding party, t...

The Conflict between Forensic Analysis and Business Process Assignment

The Conflict between Forensic Analysis and Business Process - Assignment Example Computer forensic has been existing for a long period of time and computer has stored data that could be used as evidence for many years. In fact digital forensic was performed in the beginning by government agencies however now it has become common in the commercial sector. The more and more digital world become much common than any subject dealing with crises, threats and computer intrusion and unauthorized use of corporate computers. Computer forensics is the basis of the electronic document in interpreting data to reconstruct files and events. Emergence the computer forensic was a result of the transition by the business world from paper record keeping to electronic document storage. Even though just a few of organizations have the management structure in their place to investigate and identify the evidence. Collecting Digital evidence is a big filed I am not going to cover all part of the evidence but mostly go through the part regarding the corporation. Digital pieces of evidence can include for example computers, hard driver, USB memory device (Removable media) and cell phone, camera or internet history include web page cookies temporary internet files internet history can note the behavior pattern for the user and monitor any malicious attempt, text files, Documents, spreadsheets, servers, graphics file could be download image from the internet or scanned documents Penetration Companys computer network and launching attacks into the system that case network downtime or releasing viruses or malicious code. This is a serious crime (the criminal justice system) has taken attention by strengthening computer crimes laws, track down and prosecute guilty people who intrude into companies or other people network and steal data.  

Unionization and the Nursing Profession Term Paper

Unionization and the Nursing Profession - Term Paper Example In my opinion, unionization does not conflict with a professional nursing orientation. In other words, unionization aligns with nursing orientation. According to Gordon (2009), "Nurses in most industrialized countries also belong to unions which bargain with management about workplace issues like wages, hours, benefits, and working conditions" (p. 280). It is worth noting that unions also attend to performance and action plan matters. As newly registered nurses therefore are assimilated into the nursing profession, there is need for solid institutions particularly unions that champion their rights. Otani et-al (2009) elucidates the fact that unionization gives nursing managers a greater voice in terms of making pronouncements. This is important for both nurse and patients. Through improving the decision making capacity of nurse leaders, a manager is able to improve working conditions and hence improved job performance and job satisfaction among nurses. In essence the role of nursing managers is to deal with all emerging nursing issues, espouse inventive initiatives, and ensure all nursing practices align with organization objectives. To achieve this managers require power and control. Unionization unites or merges all nurses from all corners of the world and hence managers are able to mobilize enough support when change is needed (Benson, 2010). To transition from one circumstance to another in a unionized setting, it is imperative for a manager to understand certain issues. As a manager, it would be required of me to examine or evaluate policy guidelines for both nurses represented by unions and for those not represented by unions. Actions plans aimed at transitioning ought to be analogous for both groups in order to avoid conflicts (Benson, 2010). Weber (2011) notes that examining and comprehending guidelines for various unions would also be important as it would ensure effective and timely conflict resolution as per

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Performance Management System Griffith University - Assignment Example Griffith University is an Australian University that was founded in 1971 and it is a public university. The Dawkins revolution of 1988 acted as a major catalyst for the growth of the university. A series of successful mergers with other colleges like Queensland Art College and Gold Coast College of Advanced Education to name a few had greatly enhanced the size of Griffith University/After forty years from its establishment, the University had grown from a small university that had a singular campus to one of the largest universities in Australia with multiple campuses across the continent.Presently, the university employs professors and academic staff from more than 130 countries. It has greatly increased the number of courses that are offered in it and has strategically positioned it among the top 5% research universities.The University has strategic goals of influencing communities through teaching and scholarly programs, valuing diversity and creating an environmentally sustainabl e society to name a few. It also strives to promote individual rights and ethical standards. The Human Resource (HR) management of Griffith University is an organized one which integrates the long-term strategic planning of the organization with the human resource planning. The HR staff service center of the university is responsible for providing assistance and support for activities like recruitment and selection, staff benefits, payroll measures and training and development programs.

Entrepreneurship----Economists views on the innovation and Essay

Entrepreneurship----Economists views on the innovation and entrepreneurship - Essay Example market, of determining opportunities, optimizing potential ventures or partnership, strategizing decision-making capabilities, improving communication skills, developing good interpersonal relation with customers, and in attaining business intelligence (Carter & Jones-Evans, 2006, pp, 1-10; 129-151). Expert entrepreneurs are observed to have adopted some business patterns and have gain expertise in organizational planning, executing, selecting human resources, performance management, evaluation, and in doing excellent market analysis (Carter & Jones-Evans, 2006, pp. 152-175). They constantly update themselves on trends and readily adapt to changes to leverage itself from every opportunities. Entrepreneurs also study business laws and policies made by legislatures to ascertain that they are able to adhere to or recommend measures to enhance business chances. They too are incisive about the kind of analysis and scheme they’d packaged depending on situational context from a rapid ly evolving market (Carter & Jones-Evans, 2006, pp. 152-175). They are expert on researching and studying economic forecasts as well. It’s this need to sustain the learning process that entrepreneurs often take metacognitive decision-making about his/her interrelationship with clients and customer while recognizing too the limiting factors by reflecting and understanding the varied controls in customer and client relations (Mitchell, Smith, Gustafsson, & Mitchell, 2006, pp. 5-12). Innovations set in. As observed globally, entrepreneurs increased their efficacy by adapting the use of technology as tool to hasten distinction in production and in marketing goods (Deakin & Freel, 2003, pp. 1-35). Unlike before when market is limited in established public facilities for vendors, entrepreneurs now reach out clients and customers in the households using internet or web-based connections. Modes of payments are also transacted via automated machines or electronic transfers (Deakin & Freel,

Take Home Final Exam Research Paper Example | Topics and Well Written Essays - 1750 words

Take Home Final Exam - Research Paper Example The limits of closeness are defined in one’s life through the relationships that were established. According to Marshall (2003), â€Å"a relationship is the mutual sharing of life between two or more persons† (p. 163). In explaining the nature of relationships, Marshall (2003) actually begun explaining the concept of mutuality, as a crucial facet in defining explicit contribution of knowledge, skills, or abilities to the interaction. One strongly believes that the aspect of mutuality and the class or category of the relationship would define the extent of closeness or intimacy that is applied. For instance, the classes of relationships, as discussed by Marshall (2003) distinguished between instrumental or cooperative, versus social or consummatory (p. 167). Likewise, the characteristics of relationships clearly included aspects of intimacy or closeness; and scope or extent (Marshall, 2003, p. 167). One is convinced that in social or consummatory relationships, there are more opportunities to establish greater intimacy and closeness. Interpersonal relationships that have been effectively established in one’s life include relationships with family members (parents and siblings), peers (friends and acquaintances), special loved ones (third parties who one developed close or intimate relationships with during one’s life span), and colleagues in the work setting. Within these relationships, one could assert leadership skills and related specifically defined limits of closeness, depending on the role in the relationship that is assumed. For instance, within the family circle, one could assume the role of an eldest sibling and therefore evidentenly assume a legitimate power by virtue of one’s position of birth. As such, one could exemplify leadership role as an authority in delegating tasks or in providing guidance and direction to the next siblings. Likewise, the limits of closeness in this type of social relationship is extended on ly insofar as familial bonds are established. Thus, as a sibling and a child to one’s parents, it is expected that there is a comfortable level of closeness where private information are assumed to be known and exchanged only within the members of the nuclear family. At the same token, despite sharing similar information regarding family matters or relevant issues concerning each family member, each member also expects a level of privacy and confidentiality that is still maintained. Thus, although a certain level of closeness and intimacy is a given fact within the family circle, there is still a limit to the closeness in terms of matters pertaining each of the member’s personal life. The role of relationships within the work setting is more challenging in terms of establishing and defining limits of closeness or intimacy. This concept was clearly explained by Marshall (2003) when he asserted that â€Å"leaders are therefore generally advised not to have personal frie nds among their congregation, because such friendships cause problems† (p. 173). Leaders or managers at work are expected to delineate their role as a superior to that of being a personal friend, for instance, to one or two of office colleagues. Any preferential attention or affectionate behavior manifested by the leader to a subordinate could be construed as an action of favoritism and is therefore a violation of the policy of avoiding conflicts of interests. Thus, there should be a limit to the closeness that is exhibited within a work environment to abide by the standards of professionalism, as well as conform to ethical, moral and legal standards. It was therefore appreciated from Marshall’s (2003) affirmation that â€Å"the question of intimacy in personal relationships can be something of a

Entrepreneurship----Economists views on the innovation and Essay

Entrepreneurship----Economists views on the innovation and entrepreneurship - Essay Example market, of determining opportunities, optimizing potential ventures or partnership, strategizing decision-making capabilities, improving communication skills, developing good interpersonal relation with customers, and in attaining business intelligence (Carter & Jones-Evans, 2006, pp, 1-10; 129-151). Expert entrepreneurs are observed to have adopted some business patterns and have gain expertise in organizational planning, executing, selecting human resources, performance management, evaluation, and in doing excellent market analysis (Carter & Jones-Evans, 2006, pp. 152-175). They constantly update themselves on trends and readily adapt to changes to leverage itself from every opportunities. Entrepreneurs also study business laws and policies made by legislatures to ascertain that they are able to adhere to or recommend measures to enhance business chances. They too are incisive about the kind of analysis and scheme they’d packaged depending on situational context from a rapid ly evolving market (Carter & Jones-Evans, 2006, pp. 152-175). They are expert on researching and studying economic forecasts as well. It’s this need to sustain the learning process that entrepreneurs often take metacognitive decision-making about his/her interrelationship with clients and customer while recognizing too the limiting factors by reflecting and understanding the varied controls in customer and client relations (Mitchell, Smith, Gustafsson, & Mitchell, 2006, pp. 5-12). Innovations set in. As observed globally, entrepreneurs increased their efficacy by adapting the use of technology as tool to hasten distinction in production and in marketing goods (Deakin & Freel, 2003, pp. 1-35). Unlike before when market is limited in established public facilities for vendors, entrepreneurs now reach out clients and customers in the households using internet or web-based connections. Modes of payments are also transacted via automated machines or electronic transfers (Deakin & Freel,

Social Networking Security Issues and the emerging threats to users of Essay

Social Networking Security Issues and the emerging threats to users of these websites - Essay Example In this research I will outline the main security threats that have emerged recently because of extensive web based environment. This main focus of this research is to assess the social networking security. Social networks are common among the present generation and people are extensively participating in these areas. The main reason behind this participation is the availability of the huge knowledge and information at the same place. This allows the participation in different social activities, exchange knowledge, and experience, making friends, and also business marketing. These social networks offer us great advantage for all above mentioned tasks but also a great challenge for the personal privacy attacks and other type of security issues. The uniqueness of social network sites is not that they permit individuals to meet strangers, however rather that they facilitate people to develop and make recognizable their social networks. This can result in communication among users that would not in other ways be made, although that is not the major objective, and these communications are normally between "latent ties" the people sharing some offline connections (Boyd & Ellison, 2007). One thing can be concluded from the above discussion that there are security threats connected with social networking: data stealing and viruses are growing threats. The most widespread threat however frequently engages online individuals who declare to be someone that they are not. However, threat does survive not only with online networking; they also remain with networking out in the actual world, as well. For instance people are advised when meeting unknown persons at clubs and bars, school etc. So we should be careful when meeting people on line (What is Social Networking, 2009). Social networking websites have turned out to be a family name in todays world. No matter, it is our

Ethics and Financial Services Essay Example for Free

Ethics and Financial Services Essay Question A1 Outline the frauds identified in the case and explain the inconsistencies with proper accounting treatment. Relate your answer to broad accounting concepts and accounting standards where relevant. (8 marks; approximately 800 words) Answer: Livent Inc. is a theatre production corporation registered in Toronto, Canada. Therefore, all the accounting behaviours were subject to the General Accepted Accounting Principles (GAAP) of Canada. In a broad sense, the GAAP imposes four main constraints on the accounting behaviours of companies – objectivity, materiality, consistency and conservatism. In the case of Livent Inc., there are several behaviours that was inconsistent with the proper accounting regulations in general. Large kickback scheme At the very beginning of the entire fraud by Livent, the two executives, Drabinsky and Gottlieb, fabricated transactions that did not exist at all, in order to transfer the revenue of the company secretly to their own pockets. They made the fake transaction on their balance sheet by colluding with their vendors. Drabinsky and Gottlieb received the money from vendors and asked them to fabricate evidences of charging fees. Manipulation of accounting records The kickback scheme sacrificed the net profit of the company, and as a result, Drabinsky and Gottlieb started manipulating the records. There were evidence from later investigation that Livent was exaggerating its revenue from the box office to show that it kept good income statement with good  profit. Also, they asked the accountants at Livent to modify the financial statements to hide the potential financial problems Livent had and to exhibit good operating performance to attract more investment. Drabinsky even used special software to manipulate the financial statements to make them as if they were the original record and hard to be detected. Keeping the fraud as secret to auditors With the help of the special software, Livent Inc. was able to keep two records of their financial performances, the phony one and the real one. And the outside auditors did auditing of Livent based on the phony financial records Livent provided. Therefore, the Deloitte, Livent’s outside auditing company, could hardly see signs of fraud during annual auditing. Significantly, the fraud of Livent Inc. broke the accounting principle of objectivity, which is also the primary standards companies should stick to. The objectivity principle basically requires that all kinds of financial statements the companies offer should be based on the facts. That is to say, every transaction and item recorded in the financial statements should be supported by unbiased and objective information. Under no circumstances are the managers, shareholders and accountants allowed to fabricate or distort any accounting reports and materials of the company. However, what Drabinsky and Gottlieb did at Livent went against the accounting standards. The fact that the two partners urged the internal accountants to modify the seasonal expenses and liability is definitely away from the proper professional behaviours. Livent benefited from manipulating its performance with additional investment and bank loans, which boosted aggressive expanding plans of Livent. It is even intolerable that the company invented the special software, which allowed unlimited arbitrary modification of all the accounting records of the company. This made the fraud much easier and less likely to be discovered because it enabled the manipulation looked as if they were the original data. Elrod and Gorhum (2010) made quantitative research on the way of detecting fraud by examine the extent to which the cash flow from operation and the earnings from continuing operations are correlated. Livent Inc. forced the accounting staff in the company to comply with the fraud behaviour without any doubt. The executives showed a â€Å"matter-of-fact† attitude toward the fraud. The accountants, independent auditors were not working independently and objectively as required by GAAP. On the contrary, they have been coerced or instructed to make fake accounting records, and did not show cooperation with the independent outside auditors. GAAP intends to ensure auditor independence. But Messina used her previous influence at Deloitte to disturb the independency of Deloitte auditors in examining the financial performance of Livent. The objectivity principle additionally restricts unreliable reports, materials and sheets offered to the auditors for annual auditing. Under the current accounting principles and standards in Canada and the United State, the auditors are responsible only for ensuring the preparation of all the accounting documents of the company align with the GAAP. But the outside auditors do not have access to the detailed daily record of the company. Therefore, the annual auditing is unable to prevent managerial collusion if the company provides counterfeit accounting materials. Livent was giving the fake balance sheet, income statement and other reports to Deloitte, which is not allowed by the accounting standards to a broad extent. Some companies correct their cheating behaviour when the situation improves, which makes it even harder to be detected. Nonetheless, such behaviours done by Livent are inconsistent with the standard professional ethics and regulations. Moreover, the aggressive developing strategy Livent had taken also violated the conservatism principle that the GAAP requires. This principle asks the accountants to exclude the uncertain income or revenue, while include the possible losses and risks in the financial statement. The conservative accounting behaviors are necessary because they can effectively prevent the shareholders and investors from potential losses. But in this case, Drabinsky is in such a haste to pursue aggressive development of the company, and obviously was exaggerating its revenue as well as concealing its losses. Question A2 Describe the corporate ethical culture at Livent Inc. How did this culture affect employee behaviour? Explain and justify your answer. (12 marks; approximately 1,200 words) Answer: Several researches supported the argument that the corporate ethical culture had large influences on the behaviours of the employees and their ethical judgements. The company does not have to have a specific code of ethics for the employees to constraint their ethical behaviours. The corporate environment in itself is enough for influencing the ethical behaviours inside the company. Nwachukwu and Vitell (1997)’s research found that the ethical culture in corporate has certain impact on the moral conviction of the employees upon what is right and wrong. Fraudulent behaviour was a very significant issue in the development of companies. It was because that it had tremendous impacts on the corporate, the employees as well as the public. Also, the difficulties in preventing such behaviours were to define, prevent and detect it. Schwartz (2013) made research and emphasized the three key factors in maintain an ethical corporate culture in the company. They are the set of ethical beliefs or values throughout the company, establishing â€Å"formal ethics program† and the ethical leadership throughout the development of the company. However, in the case of Livent’s fraud, all the three factors were lack in the system of the company. They had no clear ethical values, as the self-regulation mechanism, set and administrated inside the company to constraint the behaviours of not only the employees, but the senior executives as well. The unethical culture set by the top executives had not only influenced, but also forced all the staff, especially the accountants, to cooperate and to help conceal the fraud from being detected by the outsiders. This caused the company running under a set of very unethical corporate culture. It seemed to be routine to manipulate the financial records in Livent Inc. for quite a long time. As early as the year of 1990, Drabinsky, together with his best partner Gottlieb, began the kickback scheme to illegally create fake transactions to transfer money from the company to their own pockets. Then later Dranbinsky and Gottlieb had to tell even bigger lies and got more people involved in in order to make up for the expense losses from the kickback plan. The company lacked ethical leadership from the very beginning. To make the financial performance of Livent look promising,  Drabinsky and Gottlieb meddled in the daily accounting records as well as the preparation of the annual financial statements that were handed in and were examined by the auditing company, Deloitte. The executives and the senior level staff were not establishing positive example inside the company so as to maintain a positive ethical corporate culture. What’s even worse, they acted as the leading role in such fraudulent behaviours and arbitrarily got the other employees into the serious fraud scheme. Drabinsky and Gottlieb shouted at and coerced the staff and even the senior level managers to fulfil their ambition. They developed a specific computer software inside the company’s accounting system, so that they were able to take control of the financial status of the company. They could adjust any amount and transaction records in the system to make the quarterly, semi-annually and annually report of financial performance of Livent look promising to invest in. Even worse, by applying the software, Livent was able to cheat on the accounting records as if they were the raw figures, and avoid being discovered. It had also facilitated the fraudulent behaviours and motivated the employees and the executives to fraud continuously. Another serious issue inside Livent, besides the manipulation of the accounting records and financial statements, is the overwhelming attitude of viewing fraud as a matter of fact among executives as well as the employees. Even if some of the accounting staff including Messina and Webster questioned the unethical behaviours they got involved in, they were influenced by the overall environment and paid no attention to the fraudulent behaviours in Livent. They took for granted that what they did was to follow the instructions of the executives so as not to get fired. The employees would see Drabinsky shouting and bullying the accountants and even the senior level staff in the company if they had any different opinions against him. This was in fact establishing bad example for the employees and was to warn the other staff to just accept the deviant behaviours as a matter of fact. For a long time, employees were aware of the fraud happening, but were unwilling to avoid it. Llopis et al. (2007) argued that â€Å"effective communication is essential for the ethical message to be properly assimilated†. However, in Livent, the top two executives, Drabinsky and Gottlieb, were much too autocratic in the way of managing the company. There  were barely any information about the ethical culture passed to the employees, and the staff had little freedom to do their job but to listen to Drabinsky’s instructions. Last but not least, Livent Inc. lacked proper self-regulation mechanism to prevent the non-ethical behaviours. More often than not, self-regulation are considered as the last prevention of bad corporate ethical culture. Schwartz (2013) pointed out that the set of ethical value of the company was critical for making ethical decisions. Real self-regulation should not be independent of the public interest. Instead, the behaviours under self-regulation should be compatible with the social values and principles. In addition, as the ethical value of the company should not be arbitrarily decided by the executives or a few people in the company; instead the set of ethical value should gain the consent of the majority of the employees (Llopis et al. 2007). Yet, what the set of value acquiesced by the employees in Livent went against the public’s interest, and thus led to the unethical corporate culture overall. Formally, inside Livent, they did not have complete ethical programs including regulations on the professional operation of each position to prevent fraud. The ethical value of the company should be clearly stated in the policies and regulations, or even set incentive mechanism to encourage the employees to follow and to form good habits. In conclusion, there were three factors causing the unethical corporate culture inside Livent. The first is the long-standing fraudulent behaviours from the top executives, which were then passed down to the employees of lower levels arbitrarily. Second element of the unethical culture was the attitude of taking committing fraud as a matter of fact, and thus no one in the company were willing to discourage it. Finally, the lack of internal ethical corporate regulations or values established throughout the company accelerated the forming of unethical corporate culture. Working under such environment, the employees got involved in the fraudulent behaviours willingly or unwillingly forced by their boss. Moreover, their original ethical judgement became vague as they got used to the prevalent fraudulent working culture after a long time. They loss the sense of justice to judge the right and the wrong things. They might even rationalize what they had  done to be just and necessary. PART B Question B1 Why do you think Maria Messina become complicit in the fraud(s)? Explain your answer using the fraud triangle. (15 marks; approximately 1,500 words) Answer: The fraud originally started with the large kickback scheme by Drabinsky and Gottlieb, and finally Maria Messina, as the chief financial officer of Livent, got involved and helped in the huge fraud. Messina’s motivation to become complicit in the fraud can be explained by the theory of fraud triangle, which reveals much of the psychology of committing a fraud. The three key factors in the fraud triangle, considered as prerequisites of fraudulent behaviours, are the pressure, the opportunity and the rationalisation of doing it. Pressure The pressure of committing the fraud, according to the theory of fraud triangle, is more often than not â€Å"non-shareable† (Dellaportas 2013). The type of pressure may be related to financial issues, or may come from the job and working atmosphere. Dellaportas (2013) pointed out that the evil ideas can also be the source of pressure that causes fraud. People in Livent who joined in the fraud had different reasons of incentive to do illegal things as they had different kind of pressure. For example, for the two executives, Drabinsky and Gottlieb, they shared financial pressure. At first, their greed for money stimulated them to design the large kickback plan to secretly transfer money from the company to their own pockets. And later, just as Brenna and McGrath (2007) described in the paper, the executives had the motivation to fraud to keep the company at good performance so that they could gain high bonus as well as keep continuous outside investment for the company. But the motivation and pressure for Messina was a little different. Although as CFO of Livent, her bonus was linked with the performance of the company, the evidences in the  case and in the trial were insufficient to decide whether her fraudulent behaviour was directly motivated by financial pressure. However, it is clear that she was forced to involve in the fraud, like many other accountants at Livent, because of the coercion of Drabinsky and Gottlieb. Messina testified that the executives including Drabinsky would shout at the accountants and force them to cooperate in work. She worked under the pressure of the executives in the company. Messina would be at the risk of losing her job if she did not follow the instruction of Drabinsky. The financial situation was negative long before Messina joined Livent, meaning the fraud had already started before Messina was able to stop it. Taking over the responsibility of managing the financial performance of the company, she was faced with the situation out of her control. The environment of fraud and routine to manipulate the financial records had long been formed. The frequent use of software that enabled Drabinsky to easily manipulate the financial records and financial statements as much as he wanted was a common behaviour in Livent, acquiesced by everyone in the company. Under the threat of Drabinsky, Messina thus had no choice but to try her best to manage the fraud from being detected, making herself really exhausted by the daily work. The pressure Messina faced as the chief financial officer was unable to share with other colleagues and she was forced by the financial pressures to involve in the fraud. She could feel the threats from Drabinsky and the already very troublesome financial situation. And she could perceive that her subordinates and other staff in Livent were suffering the bully and coercion from their executives as well. Opportunity The factor of opportunity in the fraud triangle refers to the ability to commit the fraud and in the situations like the one in the case, such opportunity mainly results from having specific professional skills or knowledge. That is to say, the person was able to manipulate skilfully and knew how to avoid being discovered by his supervisors or regulations. In addition, the trust that the person is able to accomplish the job in accord  with laws also contributes to the opportunity. The trust existing in the relationship between the supervisor and the employees may contribute to getting authorized without careful screening. The trust caused the space of opportunity to fraud expanded. In case of Livent, Messina was an experienced accountants as well as a Chartered Accountant, who had been promoted to partner of the Deloitte Touch, LLP in Canada. Her previous experience in the industry enabled her to have a good knowledge both in accounting and auditing. That is to say, Messina potentially knew how to manipulate the accounting records daily and prepare the fraudulent financial statement annually. Also, she understood the normal practice of outside professional auditors, who were responsible for examining the financial performance of the company and avoiding inconsistency with the GAAP. Thus, Messina could give professional advice to Drabinsky and Gottlieb so that their manipulation of the accounting records would not be detected in the annual auditing. Besides her professional knowledge and skills in assisting in the fraud in accounting, the opportunity for Messina to get involved also includes the trust on her and her influence in her previous company. Messina had worked at Deloitte Canada for quite a long time and had been promoted to position as partner before she left the company and became CFO of Livent Inc. She had therefore built broad relationship within Deloitte, who was the outside auditing firm for Livent at that time. As Dellaportas (2013) pointed out in the research, insufficient internal regulation and supervision upon such fraudulent behaviours prompted the fraud to continue without being detected by others. However, in the specific case of Livent, there was no self-regulation mechanism at all, since the entire company, from the executives to the employees of the lowest-level, got involved in the fraud. Thus, it was hopeless to discover and discourage such deviant behaviours by the people inside the company. This caused the fraud of Livent to continue to expand and to be very serious. Rationalisation The rationalisation is not rational, instead it is an excuse for the person  who commits the fraud to justify the behaviour to himself. Coleman (1987) discussed this factor of fraud within the context of white collar crimes, and he argued that rationalisation is not an â€Å"after-the-fact† excuse. In fact, people who commit the crime do not realize that their behaviours are deviant. A large number of white collar crime criminals argued that they considered the laws to be unjust or unreasonable, causing them to break the rules (Coleman 1987). The factor of rationalisation is more risky than the other two factors because the people who have violated the laws believed that they had the right reason to do so. He also mentioned other common argument of the fraudulent behaviours. They claimed that such behaviours were the only way for them to achieve the goal or to â€Å"survive† (Coleman 1987). Based on the research results from Dellaportas (2013), he identified the three most common way of denial that people think to justify their fraudulent behaviours. People would rationalize their behaviour as they deny the â€Å"responsibility, injury and victim†. First, the offenders will shirk responsibility and say someone else are supposed to be in charge of the fraud. Secondly, they justify what they have done by arguing that there is no victim in this situation. Finally, if there is victims, the offenders may consider that the victims deserve the sufferings. Thus, they are free from taking responsible or even committing their fraud is illegal. Definitely, there were rationalisation inside Messina that made her behaviour â€Å"just† according to her own value. After quitting the partner position at Deloitte, Messina believed it to be right or rational for her to help Drabinsky in the fraud. Or otherwise, she would lose her job and would be unable to survive. And the overall atmosphere inside the Livent, considering what they were doing as â€Å"matter of fact†, alleviated the employee’s sense of responsibility for the fraud. Messina could hardly feel guilty and never considered about the consequences of helping the company’s fraud. She might rationalize her efforts in the fraud as under the instruction of Drabinsky, instead of out of her own willingness. The above analysis clearly dissected the reasons why Messina became complicit in the fraud from the perspective of psychology. However, as Dellaportas (2013) discussed, the influence of each factor in the fraud triangle varied  from case to case, and was not often equally impacting the fraud behaviours. Recent researches intend to improve the fraud triangle by considering additional factors into the model to better understand the behaviour of fraud in current times. What Messina had done assisted the fraud in Livent to continue for quite a long time after she joined Livent. Messina became the complicit in the serious fraud due to the pressure she was facing, mainly financially, the opportunity she was able to take advantage of and the rationalisation she found for herself to justify her deviant behaviours. Dellaportas (2013) discovered, through case study from ten accountants’ committing fraud, that the opportunity of committing fraud was a much more important factor in dete cting fraud and to take control of it. The motivation and rationalisation contributed less in this kind of accounting fraud cases. Question B2 Comment on the adequacy of the disciplinary action taken against Messina. (5 marks; approximately 500 words) Answer: Finally, Messina was fined for $7,500 and was suspended from doing accounting practice for two years. It is adequate but not enough punishment for Messina’s violation to the accounting standards according to the facts already known. After joining Livent, what Messina did in the Livent’s case of fraud went against the code of professional ethics, which discourages cheating and manipulations. Also, her behaviours broke the securities law in the United States, where the trial of Livent was held. Her involving in the fraud conflicted the interest of the public, especially the investors, who were unable to judge the real performance of Livent from their financial reports. Messina abused her authority in Livent and her influence on Deloitte, for the interest of her own and the executives at Livent. At the very beginning of joining Livent, Messina faced coercion and threats from Drabinsky to keep decent records by manipulation. However, she did not take positive action to resolving the conflict of interest between Drabinsky and herself. Proper ways when one faces conflict of interest is to  quit the job or decline to do the fraud. Messina could have turned to a confidential counselling firm for advice so that she did not have to get involved further in the fraud. On the one hand, it is enough punishment for her involvement in the fraud. She helped the accounting department at Livent to conceal the manipulation of financial statements. Also, as former partner at Deloitte, she abused her influence on the outside independent auditors to comb the financial reports of Livent before they filed to ensure the fraud undetected. What she did violated the standard professional codes for accountants and auditors, and thus she should be subject to penalty. According to the documents from Securities and Exchange Commission (1999), Messina was involved in discussion and approval of every manipulated records. She helped to hide these materials from the auditors so as not to be discovered the inflation in the company’s revenue. On the other hand, the SEC is conservative in judgement because of lack of evidence in proving Messina’s role in the fraud. First, it requires further investigation of the case to identify what she really did and her attitude in the fraud supported with evidence. Moreover, Messina, according to the case material, did show adversarial attitude toward Drabinsky’s fraud plan at first. It means that she still sticked to professional discipline in the beginning, though she yielded to Drabinsky’s bullying later. Also, Messina showed humble attitude in investigation and trial, and cooperated with the commission to investigate the case. It is adequate that the judges punished Messina both financially and professionally. She not only has to give back the illegal money she gained from the fraud, but also should be prevented from doing the practice until she can finally reflect on her mistakes before returning to the business as chief financial officer. However, the amount of fine is too little for Messina to realize her improper behaviours, considering the massive consequences of the fraud and the amount of money they benefited from manipulation. But the judgement should after all based on the evidences and regulations. The judge should take the good and bad things Messina had done  throughout the fraud into account to decide. Also, the punishment against Messina requires further investigation of her role in the fraud, which is disputable. References Coleman, J W 1987, ‘Toward an integrated theory of white-collar crime’, American Journal of Sociology, vol 93, no. 2, pp. 406-439. Dellaportas, S 2013, ‘Conversations with inmate accountants: Motivation, opportunity and the fraud triangle’, Accounting Forum, vol. 37, pp. 29-39. Elrod, H Gorhum, M J, ‘Fraudulent financial reporting and cash flows’, Journal of Finance and Accountancy, vol. 11, pp. 56-61. 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