The Unification of China Essay Example

The Unification of China Essay When I foremost read the full Sima Qian papers. I instantly thought that I was come ining top secret files or records or something like a diary from Qian himself. Then I realized that this was his occupation. to document the activities of the Emperor. and I got a small less aroused about the play within the reading but focused on the stuff. The fusion of China had its good and bad consequences. I personally think that the consequences could hold been obtained a different and less barbarous manner than what the Emperor did. but irrespective of the procedure. a totalitarian authorities was formed as a consequence of the events consolidative China. When the Emperor ordered the history and free address to be destroyed. in his head at the clip it made sense. He was seeking to govern a state and finally graduate to the universe in the eyes of the manner that one individual. himself. shall see it and run it. That makes perfect sense to wipe out. or order everyone. to fire all remains of instruction. cognition. and information from the society he wished to catch. He was a really smart adult male because he was intelligent plenty to seek to acquire everyone to see that it was his manner or decease. and everyone feared decease so they obeyed his orders and ridded all paperss and books among other gear. This adult male reminded me of Hitler about except Hitler used more psychological tactics and convinced a whole state that they were superior to the Jews. The Emperor here merely threatened everyone to side with him or they were to be executed. so logically these citizens merely did what he said to avoid death. We will write a custom essay sample on The Unification of China specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Unification of China specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Unification of China specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I can’t say I wouldn’t have done the same exact thing they did. Most people were likely scared of this adult male and the sum of power he obtained and how he was utilizing his power was endangering within itself. The Emperor truly was in his ain small universe psychologically and he tried to do that bogus universe a world about and forced others to make what he wanted to do his phantasy a world. Apparently there was some sort of myth affecting immortality herbs and workss or something of that nature and of class the Emperor’s greedy buttocks wanted it and had people seeking for this substance ; so he ordered people to get down edifice walls and roads. which is where the Great Wall of China came from. and concealing him out in topographic points because he didn’t want anyone to cognize of his whereabouts as he gets this sacred works of immortality. At some point in what I call his personal lone parturiency. he goes brainsick believing that merely because th e passenger cars and outriders are outside that they all know that he is located at that place in the mountains and even when they leave. he is still paranoid and blamed the castrate for leaking his fell out topographic point. He approaches the castrate. gathers them all and asked them who exposed of his get-a-way topographic point and of class none of them confessed ( likely because none of them did it ) and he arrested them all and executed them. At this point. I’m believing this adult male is either brainsick or on a ace power battle and it might be a mixture of both. Master Hou and Master Lu turn out precisely everything that I said was true with this quotation mark. The First Emperor is by nature obstinate. cruel. and froward. He rose up from among the feudal swayers to unify the full imperium. and now that he has achieved his terminals and fulfilled his desires. he believes that there has neer been anyone like him since remote antiquity†¦the emperor delectations in demoing his authorization by penalizing and killing. and everyone throughout the imperium dreads penalty and attempts simply to keep his place. none make bolding to exercise true trueness. The emperor neer learns of his errors and hence grows daily more chesty. while his subordinates. prostrate with fright. flatter and deceive him in order to curry favour. This moved me in the sense that I can non image this brainsick adult male being my president or holding any type of power because he evidently doesn’t cognize how to utilize it decently for humanity. This adult male killed people without believing twice but merely because he had the power to make it. he did. That sort of outlook is flooring and so to cognize he had no compunction for killing 460 bookmans for no ground is even more lurid. He got each bookman to sell each other out and they still got killed anyhow. It’s merely dejecting that a human being would make that much harm and kill all those people with the simple rubric of Emperor. I don’t think that him uniting China was supposed to go on candidly. He wanted to unite the universe into small Martians of what he wanted it to be which is why he took the attack of occupying all of those metropoliss and taking everything that the black-headed people had so they would hold nil else to populate for than what he employed them to make because they about had no other pick if they wanted to last. The lone other option. given the Emperor’s history. is most likely decease so they merely accepted his invasion and turned into small automatons for him. This was likely the Emperor’s program for how he was traveling to take over the full universe. but of class we know it didn’t acquire rather that far. The first Emperor’s impact was rather good for the people. They realized that after holding merely one individual running a state that it turns to chaos with a major power battle and the lone manner to hold a good civilisation is for all of the small metropoliss to come together and govern as a whole. This emperor’s daftness was all the motive for the people to unify and go as one state alternatively of many small 1s that will merely contend for power and resources. They collected all arms and put the stuffs to good usage in projecting bells. bell bases. and statues. The balance was used in the castle and the people created one criterion authorship system for the hereafter.

Using the Spanish Word Mucho in the Right Context

Using the Spanish Word Mucho in the Right Context Like its English cognate, or related word linguistically, much, the Spanish word  mucho conveys the idea of something being great in quantity or degree. Like English,   mucho can be used as an adverb, adjective or pronoun. Mucho As an Adverb As an adverb, mucho is frequently translated as much or a lot. Unlike when it is used as adjective and pronoun, the word mucho does not change with gender or number. It can change when it used as an adverb before adjectives or other adverbs to mean very, in that case, the word  mucho  is shortened to  muy. However,  mucho  is used when it stands alone to mean very, as in answering a question:  Ã‚ ¿Ests  cansada? Sà ­, mucho, which means,  Are you tired? Yes, very. Spanish Sentence English Translation Fernando habla mucho y dice poco. Fernando talks a lot and says very little. En invierno nieva mucho en los Alpes. In the winter it snows a lot in the Alps. Derek Jeter es mucho mejor de lo que fue Lou Gehrig. Derek Jeter is much better than what Lou Gehrig was. Mi mam me ama mucho. My mother loves me a lot. El iPhone es mucho ms que un telfono. The iPhone is much more than a telephone. Mi ta es muy inteligente. My aunt is very intelligent. Mucho As an Adjective As an adjective, mucho must agree with the noun it refers to in number and gender. It is typically translated as much, a lot of or too many; in plural form, it typically means many or a lot of. Spanish Sentence English Translation He odo que las naranjas tienen mucho azcar. I have heard that oranges have a lot of sugar. Beber mucha leche entera puede provocar sobrepeso. Drinking a lot of whole milk can cause [a person to be] overweight. Twitter tiene muchos usuarios internacionales. Twitter has many international users. Tras su gobierno Schwarzenegger tiene muchas opciones. After his governorship, Schwarzenegger has many options. En el mundo hay muchos millones de personas expuestas al riesgo de erupciones volcnicas. Worldwide there are many millions of people exposed to the risk of volcanic eruptions. Mucho As a Pronoun When it functions as a pronoun, mucho means  a large amount of  and it  must agree in gender and number with the noun it substitutes for. Spanish Sentence English Translation Normalmente, hay cera en los odos, pero cuando hay mucha, puede ser necesario que el mdico la remueva. Normally, there is wax in the ears. But when there is a lot, it can be necessary that the doctor remove it. (Mucha refers to cera, which is singular and feminine.) Para recibir mucho, es necesario dar mucho. In order to receive much, it is necessary to give much. Hay muchos que pierden su vida buscando una perfeccin que nunca se llega a encontrar. There are many who waste their lives looking for a perfection that never shows up to be found. (Muchos is gender neutral and plural.) Muchas quieren ser como Marilyn Monroe. Many want to be like Marilyn Monroe. (Muchas likely refers to women and/or girls.)

A Brief On Paul Czanne

A Brief On Paul Czanne Essay Paul CÃÆ' ©zanne was born in Aix-en-Provence, a small town south of France. As a young boy, CÃÆ' ©zannes passions lay in his poetry and his friends, including Emile Zola Preble 402. CÃÆ' ©zanne is included in the time of the Post-Impressionists. CÃÆ' ©zanne wanted to make Impressionism into something solid and enduring like the art of museums Preble 401. CÃÆ' ©zanne did not have a typical, as I define as friendly, relationship with his father. CÃÆ' ©zanne had some problems with his father. CÃÆ' ©zannes father wanted for CÃÆ' ©zanne to be a lawyer. His father had sent him to a college for lawyers but CÃÆ' ©zanne was coaxed otherwise by his friend Zola her moved to Paris Preble 402. CÃÆ' ©zannes father had bought the Jas de Bouffan, which would be the place that CÃÆ' ©zanne did many of his works Rewald 21. The Jas de Bouffan would be their residence for over a half a century. In one of CÃÆ' ©zannes paintings of their residence he omits people and animals that, like in most of his paintings, would disrupt the unchanging features of the scene Murphy 150. CÃÆ' ©zannes father was always in a struggle with his son. His father was one that could not comprehend anyone being able to be successful in anything that did not make him or her rich. One thing that his father had to be able to recognize was that his son had determination, but his father was utterly blind in seeing his sons talent Rewald 35. When CÃÆ' ©zannes father died, CÃÆ' ©zanne spoke of him as a genius for leaving him an income of 25,000 francs Murphy 123. CÃÆ' ©zanne married his 12-year affair Hortense Fiquet. A few months after their marriage, CÃÆ' ©zannes father died. Hortense was not welcome at the Jas de Bouffan by CÃÆ' ©zannes mother and sister. People say that his mother and sister banned her from the house and they were in a rage of giving her too much money Murphy 117. CÃÆ' ©zannes sister, Marie, was the one that encouraged the marriage, even though she disliked Hortense, in hope that in would lift the spirits of her brother. Hortense and CÃÆ' ©zanne did not along very well Rewald 125. Even after their marriage, CÃÆ' ©zanne had no thought about living the Jas or his other and sister. CÃÆ' ©zanne thought that 16,000 francs, which were her share, was all that she needed Rewald 125. Emile Zola was Pauls best friend. CÃÆ' ©zanne and Zola were attracted by their shared interest in literary movements and artists. Zola and CÃÆ' ©zanne played an important role in each others life with Zola helping start CÃÆ' ©zannes art career and CÃÆ' ©zanne helping Zola to start thinking about pictorial art Murphy 14. CÃÆ' ©zanne at one point thought he could write and some of his works are found in his letters to Zola: Dark, thick unwelcome mist covers me up; The sun withdraws its last handful of diamonds Murphy 14. Zola was a very important person on telling the history of CÃÆ' ©zanne. However, their friendship had its rocky times and its breakup by Zola. Zola  can recall the complete disorder of CÃÆ' ©zannes studio Rewald 62. Zola tells us how CÃÆ' ©zanne rarely swept the interior of his studio for fear that the dust would disrupt his works. CÃÆ' ©zanne based his work on the observation of nature and used separate strokes that were visible to make rich surfaces Preble 400. CÃÆ' ©zanne tried counting on the connection between adjacent strokes of color to show the entirety of the form and the space decreasing. In CÃÆ' ©zannes The Saint Victoire from Bellevue we can see how CÃÆ' ©zanne uses this technique to show space and depth from a flat plane. CÃÆ' ©zanne likes to make alterations on nature and enlarge the mountain; CÃÆ' ©zanne also makes spatiality more clear and distinct than the actual photographs of the motifs Loran 125. CÃÆ' ©zanne seemed to be obsessed by this mountain and somewhat exaggerated the size of it in every one of his paintings Murphy 154. In another view of this, entitled Mont Saint-Victoire, CÃÆ' ©zanne uses the tree to show height by extending it the entire length of the canvas. CÃÆ' ©zanne utilizes color contrasts to show depth playing with cool and warm color shifts Schapi ro 66. CÃÆ' ©zanne painted this scene at least 60 times from every possible angle. READ: Walt Whitman the poet of American inclusion EssayCÃÆ' ©zanne had a very distinct style of painting. To move out of the style of the broken-color of the Impressionists, CÃÆ' ©zanne created the system of modulating the colors from a volume of cool to warm or light to dark. He made a series of steps Loran 25. As the colors begin to overlap they are creating a three-dimensional image. CÃÆ' ©zanne very seldom ever made a line around his paintings Loran 26. CÃÆ' ©zanne would make the lines virtually disappear off the edge thus creating more volume. This would make CÃÆ' ©zannes paintings pass to the negative or the background Loran 26. This technique can be seen in CÃÆ' ©zannes Still Life with Apples, a Bottle, and a Milk Pot Rewald 253. In this painting we are able to see the way CÃÆ' ©zanne literally escapes the use of encompassing lines. CÃÆ' ©zanne loses the edges in this painting producing an image of it pass into the background. Let us return to the color modulation that CÃÆ' ©zanne created. Color balance was one final aim for CÃÆ' ©zanne. CÃÆ' ©zannes light sources are moderately consistent and his shadows are a very important element to his color Loran 28. CÃÆ' ©zanne was known to work on several canvases at one time changing from one to the other depending on the time of day or the location of the sun. One of his paintings that express this color balance is Chestnut Trees and Farmhouse at the Jas de Bouffan Rewald 150. In this painting CÃÆ' ©zanne is also building on the volumes, which leads us to the next perspective on his work. CÃÆ' ©zanne used lines to create planes, but he used planes to create volume. If every artist can agree on one thing, it is that CÃÆ' ©zanne achieved volume Loran 27. In CÃÆ' ©zannes The Quarry Called Bibemus, the volume is accentuated.  CÃÆ' ©zanne relies on warm-to-cold contrasts and overlapping forms to give the volume instead of linear and aerial perspective Murphy 81. The color contrast between the bright green tree and the orange rock make the space perfectly clear without the use of lines Loran 71. CÃÆ' ©zanne had problems with perspective. In his Road to Gardanne, CÃÆ' ©zanne drastically changes the scene in order to organize space. CÃÆ' ©zanne compresses the size of the foreground and makes the road with a sharper turn. CÃÆ' ©zanne also reduces the size of the trees immensely, but increases the size of the bridge immensely Loran 48. This same technique is also used in Mardi Gras and Harlequin. This is one of his monumental works in which he struggles with his space organization. His son, Paul, posed for the paintings as Harlequin Murphy 108. In this photo CÃÆ' ©zanne shows his struggle of space by adding sections to the plane. We can see a crinkle in the canvas area of the ankle and toe of Harlequin. CÃÆ' ©zanne also caused distortions in his paintings that were merely accidental. Due to the fact that CÃÆ' ©zanne would still be scheming his paintings distortion was often made Loran 29. We can see this in his artwork entitled Women Bathers Schapiro 117. We can see in this painting how the head of one of the women is distorted and somewhat absent from the painting. His distortion was sometimes just considered a lack of dexterity and manual skill, which he later mastered. It is said that because CÃÆ' ©zanne had not reduced himself to simple abstract shapes there were distortions. He was still trying to capture the realistic look by smudging and smearing Loran 95. The paintings distortion can also be explained by the fact that he did all canvases at one time which did not allow him much accuracy on the human figure. Much distortion can be seen in the painting of another Bathers Rewald 87. In this painting, the bathers can not even be distinguished without reading the name. READ: Dead Poets Society - John Keating EssayIn CÃÆ' ©zannes LEstaque, CÃÆ' ©zanne is showing how he unifies the foreground and background of some of his paintings Schapiro 63. Unlike the original picture of this scene where the foreground and background are clearly separate, CÃÆ' ©zannes paintings unify hem into one, so that they merge to look continuous with one another. CÃÆ' ©zanne is losing the aerial perspective that is held highly among the Impressionists Loran 106.

Masculinity in sport presented by contemporary media Essay

Masculinity in sport presented by contemporary media - Essay Example ch on "Masculinity in Sport Presented by Contemporary Media" deals with the varied aspects associated with male athleticism and the manner in which it is represented in popular media. The public representation of male athletes in the media is dominated by sport stars; portraying a "macho image" and who are often addressed with male-specific metaphors deliberately framed with the sole objective of monopolizing mens physical force, in the arena of men’s sport. This can be further substantiated by the description of masculinity in sport as depicted by Gerhard Vinnai (1976, Pp. 74): â€Å"The importance of rock-hard muscles, absence of sentimentality in harsh duels, acceptance of frequently painful injuries and ability to consume vast quantities of beer after the game . . . characterises the moral atmosphere among the sportsmen† The concept of masculinity in mediated sport is debated, and challenged, widely during the recent decade, by scholars and academicians alike, and holds great relevance, particularly when viewed against the backdrop of a rapidly emerging heterogeneous audience which comprises of gays and emergence of seemingly â€Å"effeminate† sports, and the rise in the number of viewers having diverse values and attitude and media consumption habits. In order to examine, explore and analyse the influence and role of mass media in representing masculinity in sport, this study uses the secondary research, qualitative research methodology, whereby various research articles, media articles, news published in tabloids, books, television adverts and sport magazines are studied, to gather evidence required to substantiate the research hypothesis and research objectives listed in the previous section of this paper. This study mostly relies on secondary research and all the observations made are through literature review, and existing available material on the subject under study. This study is divided into three distinct chapters wherein the concept of hegemonic

The Interactional View of Paul Watzlawick Essay

The Interactional View of Paul Watzlawick - Essay Example The children and the mother as well expressed their embarrassment of the father’s condition (content) and communicated this through the way they avoided being associated with him in public. As punctuation dictates, communication depends on whether the person is in a reactive or provocative position (one who starts the conversation) (GÃ ®fu and Teodorescu 50).In this context, the father was mostly in the reactive end. He reacted to his family’s behavior by ceasing to associate with them in public. The communication is not symmetrical.It was one-up communication (GÃ ®fu and Teodorescu 49. The other members of his family assumed a higher role in the exchanges as depicted in the case of the mother shutting down his opinion regarding the education of their youngest son. Reframing in the family comes about when the family decides to visit the counselor. The members of the family decide to get rid of the destructive rules that had guided their previous relationship. This mea nt understanding that the father deserves respect, love and equal chance in the relationship.The film features a family wracked by alcoholism. Alice Green portrays the character of a school counselor who harbors a serious drinking problem and is married to Michael, who is an airline, pilot. Though she is a loving and light-hearted woman, she is often drunk and reckless causing her to ignore her children. The whole movie can be used to illustrate the interactional theory as different scenes illustrate different elements.

Entrepreneurial Ambitions Essay Example for Free

Entrepreneurial Ambitions Essay Abstract An entrepreneur is someone who goes into business for themselves, hoping to expand and maximize profit. Throughout this report, I will briefly explain two of the premiere entrepreneurs who took a risk and it paid off. Entrepreneurial Ambitions It’s not about the price one charges for his goods and services, nor is it about the competition or how to beat them. It’s all about the customers and clients. Your clients are the ones who generally decided whether your product fails or succeeds (goods, services, 2008). Many famous and non famous entrepreneurs become who they are for a plethora of reasons. Some embark on this experience to avoid being taken advantage of, conflict in work environment, but most just want to call their own shots and be the boss. When I think of a successful business entrepreneurs, the first name that comes to mind is the gentleman by the name of Sean Combs. Growing up in the mean streets of Harlem, New York, becoming a successful mogul and businessman was only an after thought. Living to see the age 15, in which majority of his childhood friends weren’t fortunate to do was his first priority. Being an entrepreneur, one has to be willing to take a calculated risk in which you accept all responsibility if your idea fails. Sean Combs came up with a strategic plan to lower the cost of his merchandise and make it more affordable for people on a budget. Aside from having one of, if not the biggest record labels in the industry, he also is the joint owner of a alcoholic beverage that goes simply by the name of Ciroc (Grabow, 2008). Ciroc is a brand of alcoholic beverage, manufactured in France and marketed as vodka (Grabow, 2008). In 2007, the beverage’s first year of existence, the sales were slow, only moving 120,000 cases that year. By 2009, Comb’s second year with the brand, the cases more than doubled and moved 400,000 cases. Today, this vodka is the number one selling beverage of all time, with revenue that exceeds more that 100 million dollars. The next entrepreneur I want to discuss is one who’s made her mark in the industry for decades now. She goes by the name of Oprah Winfrey. It’ll take me some time to list her numerous accolades, so I’ll just name a few ways she’s made an impact on people’s lives. She endorsed a political candidate for the first time, hosting a fundraiser for senator and now president Barack Obama (â€Å"Political, candidate†, 2011). It is widely believed that her support was crucial to his winning the Democratic nomination, and presidency itself. She also founded the Family for Better Lives Foundation and also contributes to her alma mater, Tennessee State University (A and E Television Network, 2011). It’s had to pick just one approach and leadership style that I most identify with. The type of business I’m aiming to venture into requires both social responsibility and profit oriented. Growing up, I was always a fan of the latest apparel. But do to the economic crisis, I wasn’t able to afford, nor wear the clothing I always wanted. I understand that do to the recession, companies are forced to increase the prices to maximize profit; also do to the increase of prices I was forced to focus more on my needs more than my wants. That’s why my plan is to assemble a clothing line to compete with all the other leading clothing lines. The only difference is my product will be affordable. I am also an aspiring barber and would like to tie the two together; sell my own brand of clothing inside my barbershop. My barbershop will differentiate among its competitors. In addition to styling hair, there will also be a salon for women. I’m sure you’re thinking, â€Å"What’s so different about that?† We all know how boring it can be while your children  sit and waits there for hours for their mother to gets their hair done. That’s why I plan to incorporate a game area so the kids can have fun while waiting. The game room will include a playpen, bowling, snack area, etc. All the resources available through the Small Business Administration and â€Å"score† are intriguing and helpful, but the three that best fits my entrepreneurial approach are International Trade, Small Business Developmental Center, and Office of Governments. International Trade, whose goal is to enhance a company’s ability to compete internationally, will help my clothing line gain exposure all over the world. This will give me an opportunity to expand my brand globally. We all know that starting a business can be challenging and time consuming. The Small Business Developmental Center aims to give educational advice/service for small business owners and aspiring entrepreneurs such as myself (â€Å"Educational Advice†, 2007). Office of Government Contracting Business Development, whose mission is to help enhance the effectiveness of small business programs by working with government contracting and business development programs offices and others to develop policies, regulations, and statutory changes (â€Å"business, programs†, 2005). References A and E Television Network, 2011 â€Å"Educational advice† 2007 Grabow, Chris. (2008). Biography of Sean Combs â€Å"Political Candidate† 2011

herody Little Heroism in Homers Odyssey Essay -- Odyssey essays

Little Heroism in Homer's Odyssey      Ã‚   "Could I forget that kingly man, Odysseus?   There is no mortal half so wise; no mortal gave so much to the lords of the open sky." proclaims Zeus, the king of all gods in Homer's The Odyssey.   He, among countless others, harbors high regards for Odysseus, the mastermind of the Trojan War turned lost sailor.   However, the epic poem is sprinkled with the actions of gods and goddesses pushing Odysseus towards his path home to Ithaka, giving the mortal war hero little exposure to the limelight.   So when does all the high and mighty talk of Odysseus' power prove true?   Only in the absence of godly intervention can the title character live up to his name.   In Homer's The Odyssey, excessive reliance on the gods' assistance weakens the overall effect of Odysseus as the hero; while, as a break from the norm, Odysseus' single-handed defeat of the Kyklops Polyphà ªmos adds true suspense to the story as well as merit to Odysseus' character.    The gods interfere with Odysseus on his quest in one of two ways, for the better or for the worse.   Zeus, Athena, Hermà ªs, Persephone, and the Nereid Ino all help Odysseus return home.   On the other hand, Poseidon and Hà ªlios, the embodiment of the sun, hinder his journey home.   While the nymph Kalypso and the witch Kirkà ª balance between helping and hindering.   Athena, the goddess of wisdom and daughter of Zeus, plays the most crucial role in the story.   Odysseus' patron goddess practically weaves the outcomes with her own fingers.   At the very beginning, Athena pleads for Zeus to offer help to Odysseus, who is trapped on Kalypso's island.   "O Father of us all, if it now please the blissful gods that wise Odysseus reach his home agai... ... for this to happen.   The sweat-inducing suspense and the thickening of Odysseus' originally paper-thin character make Book IX the highlight of the beginning half of The Odyssey.   The chapter's success can be attributed to the lack of godly intervention.   Moreover, as the Kyklops' one eye is his most valuable feature, then Book IX of The Odyssey, devoid of divine intervention, is the epic's most valuable chapter.    Works Consulted: Bloom, Harold.   Homer's Odyssey: Edited and with an Introduction, NY, Chelsea House 1988 Crane, Gregory.   Backgrounds and Conventions of the Odyssey,   Frankfurt, Athenaeum 1988 Heubeck, Alfred, J.B. Hainsworth, et al. A commentary on Homer's Odyssey. 3 Vols. Oxford PA4167 .H4813 1988 Homer. The Odyssey. Trans. Robert Fagles. New York: 1996 Tracy, Stephen V. The Story of the Odyssey Princeton UP 1990   

Southwest Airline Company

What this means is that their primary goal within the company IS to add value in their offered services toward their customers, focusing on delivering both low cost and high quality. This is combined with a focus on the employees within the organization. CEO Herb Keller exemplifies this through stating that the philosophy of the company is to take good care of employees first which in result will lead to the employees taking care of the companies customers.We argue that the companies' competitive advantage ices primarily in its cost-UCM strategy. Southwest has chosen to differentiate themselves to the domestic market which means that they reduced the geographical scope of their flashlights to only offer domestic flights. This in combination with a decentralized organization has given the company the chance to specialize in a particular area while also allowing them to cut costs, ergo a cost-UCM strategy.Another competitive advantage is gained through a loose based control strategy. W e argue that Southwest works towards empowering their employees, basically giving them more responsibility and authority to manage their jobs and respective departments. An example of this is the unique hiring process they enforce, where the respective vocations interview and hire their peers. To quote the book â€Å"I hire good people and I leave them alone to do their jobs†. A quote that closely resembles CEO Herd Sleeker's philosophy.This can also be argued as a competitive advantage for the corporation since the high level of organizational decentralization empowers the workers and supports the organizational culture. This is an example of informal structure, which Southwest exercise. Informal structure is built very much on trust. In combination with a decentralized organization that employs loose based control strategy, as is the case with Southwest, trust is crucial. Even with the high level of trust within Southwest, there are still a set of rules to which the employe es must adhere.

Research Paper Taxation Essay

Wage is the fixed amount of compensation for service rendered covering a fixed period of time, usually hours, or fixed amount of work. It is usually a compensation given to skilled and unskilled labor. Commission is usually a wage given to skilled and unskilled labor. Commission is usually a wage given to a salesperson based on the amount of his sales. This amount is usually added to basic salary. Bonus is given to simulate employees to work more efficiently and effectively (Valencia & Roxas, 2009) To make sure that employees comply with BIR regulation and local government laws, companies must include crucial employee and company information in their payroll systems. Setting up and running the different components that comprise a payroll system requires due diligence and adequate knowledge of tax legislation. Employee’s benefits In Philippine Accounting Standards (PAS) 19, paragraph 7 states that employees benefits are all forms of consideration given by an entity in exchange of services rendered by employees. These benefits may be paid directly to the employee’s or to their dependents, such as their children or spouses. These can be settled by payment in cash in form goods and services. Paragraph 4 of PSAS 19 enumerates the following four classes: (a) short term employee benefits; (b) post-employment benefits; (c) other term employee benefits; and, (d) termination. Employee information During the new hire process, companies must collect information such as medical insurance and W-2 forms to determine what should be deducted from an employee’s paycheck. These forms also provide employers which crucial information, such as the employee’s Social Security number and their withholding amount for government tax purposes. The systems must also track and process changes made to the employee’s tax exemption status, pensions, insurance plans or retirement funds. Salary information As part of the new hire process, payroll systems include a component that designates which employees are full time, part time and contractors. Classifying worker in a payroll system is important since the government levies high penalties on companies that categorize employees incorrectly. Applicable taxes and deductions The National internal Revenue Code (R. A 8424) requires the employer to withhold portion of the salaries earned by employees that will at least approximate an income tax due of the earner relative to the income earned. The monthly or semi-monthly withholding s taxable could be obtained from the BIR to serve as guide as to what amount to be withheld from the salary of the employee (http://www. ehow. com/list_6725482_components-payroll-system. html, 17 July 2010). In preparing a payroll, certain government mandated contributions needed to be deducted from the gross play of each employee. These include withholding taxes, PAG-IBIG, SSS (Social Security System) and PhilHealth contributions. Withholding taxes is remitted to BIR while PAG-IBIG is remitted to Home Development and Mutual Fund (HDMF) (Cabrera, Ledesma & Lupisan, 2009). Other payroll withholdings include employee contributions to benefits, retirement accounts, and charities, these are determined by the employee during the fringe benefits selection process offered by their employer and must be taken into account as well as any employer matches when reporting payroll . Methods of Payroll Computation A payroll system involves everything that has to do with the payment of employees and the filing of employment taxes. This includes keeping track of hours, calculating wages, withholding taxes and other deductions, thus appropriate methods must be applied in the computation to achieve a desirable output. More and more aspects of payroll are being handled electronically. Methods include direct paycheck deposit, debit cards, payroll and non-payroll, use Web-based information system to allow employees access, with a secure password, to their individual payroll records including pay stubs, an earnings record and in some cases, employer information, such as the company manual or health insurance plan overview (Banning, 2008) Giove (1993) stated the seven methods for computing payroll: Hourly Rate Plan Employees paid on an hourly rate plan receive a fixed amount for each hour they work. An employee’s regular earnings are equal to the employee’s hourly rate multiplied by the number of hours worked during the payroll period. Salary Plan Salaried employees receive a fixed amount for each payroll period, whether weekly, biweekly, semimonthly, or monthly. If an employee on the salary plan works less than the regular hours during a payroll period, the employer may deduct for the time lost, although in most cases the employer does not make such a deduction. Regular earnings would be determined by multiplying that hourly rate by the actual number of hours the employee worked during the payroll period. Overtime Pay All employees in all establishments and undertakings whether for profit or not are entitled to overtime pay for work rendered beyond eight (8) hours. But this does not apply to managerial employees, field personnel, and members of the family of the employer who are dependent on him for support, domestic helpers, person in the personal service of another, and workers who are paid by results. Employees in the government are also entitled to overtime pay but they are governed by Civil Service laws and rules. Only employees in the private sector are covered by the Labor Code. Guaranteed Wage It is a written agreement to pay an employee a guaranteed minimum amount regardless of the hours worked, with an extra half-hour premium for hours over 40. Piece – Rate Plan It is a compensation plan whereby employee earnings depend on the units produced. Commission Plan Sales commission plans vary greatly from company to company but are generally based on the sales made during payroll period. Combination Plan This is a compensation method whereby employees receive a fixed amount of salary for each payroll period plus an extra amount for production (piece-work) or sales (commission). Timekeeping Records Accurate timekeeping is an essential part of an efficient payroll system. Every business must have an orderly method of recording the hours employees worked during the payroll period. The time records show the date and the time the workweek starts, the number of hours worked each day, and the total hours worked during the week. Time records are filed after the payroll is prepared and, in accordance with the requirements of the law, retained up to three years. The most common methods of timekeeping use a time clock with timecards or a time sheet. There are two primary reasons to maintain accurate payroll records. First, is the collection of the data necessary to compute the compensation for each employee for each payroll period. Second, provision of information needed to complete the various government report-federal and state- required of all employees. All business enterprise both large and small are required by law to withhold certain amounts from employees’ pay for taxes, to make payment to government agencies by specific deadlines, and submit reports on official forms. (McQuaig & Bille, 2008). Other Aspects of Payroll Accounting System Payroll Register The payroll register summarizes employee earnings and deduction information in a journal entry that is inserted into the general ledger for accounting and general research purposes. Payroll registers are also used to create tax report. These documents are prepared by payroll staff or generated using payroll computer system. Payroll Services The meteoric success of payroll services is not accidental, but rather a reflection of the business community’s willingness to outsource the tedious and complex task of payroll accounting to outside specialists. The upside of outsourcing payroll is that payroll services ensure that the company complies with laws pertaining to payroll. That is a big deal considering the time investment it would take the payroll officer to stay current on payroll-related legislation. Another big plus is that payroll services are responsible for keeping track of each employee’s accumulated earning, tax withholding, and other information needed to issue W-2 forms at the end of the year. They also stay on top of things like direct deposits, salary adjustment, quarterly tax payments and all of the other details that can be distraction from the important job of leading the company (http://Gaebler. com/payroll-services, 8 Aug, 2010). In-house Payroll If contracting a payroll service does not sound like a good fit for a business, the management also has the option of doing it in-house. But if the management plans on saving money by personally administering the payroll, having more alternatives will be a better idea. Even if the company only has a few employees, dealing with payroll-related details can be a waste of time. Instead, designating the job to an employee who can give it the time it requires so precious time can be dedicated to other things (http://Gaebler. com/in-house-payroll, 8 Aug, 2010). Whoever ends up doing payroll in the company will be happy to know that there is a lot of software out there to help them. In fact, most accounting software solutions have payroll modules. Start by assessing the capability of their current accounting software program. If it does not have a built-in payroll function, chances are it is available from the manufacturer as an add-on. If it is not, then the company needed to decide whether to change accounting to one that does or attempt to find a payroll program that is compatible with the current system. Either way, it is worth the time to find a computerized system that meets the company’s needs rather than trying to do it the old-fashioned way. Internal Control A district’s accounting and payroll functions are critical for the maintenance of a solid financial foundation. Accurate and timely financial reports are crucial to administration and board decision-making. Payroll must be accurate, as it represents the district’s largest budgeted expenditure. Internal controls must safeguard the district’s assets from misappropriation. Payroll processing is an error prone activity. If organizations have just one or two employees it may seem relatively easy to compute salaries outstanding, taxes etc, but as small business starts adding employees they find spending more and more time in computation of salaries including variable pay. Errors are common in the full and final settlement and increases when employees join in the middle of a term as the processes are manual (http://ezinearticles. om/? expert=Mikael Anderson, 4 Aug, 2010). Waterhouse (2010) said in one of his studies that the objective of internal controls for payroll is to ensure that payroll disbursements are properly recorded and that related legal requirements (such as payroll tax deposits) are complied with. Segregation of duties is an effective internal control. The bank reconciliation clerk reconciles the bank accounts and is not involved in processing or approving items for payment. A payroll administrator, supervisor, specialist and six clerks perform the payroll function. The Human Resources Department (HRD) enters employee data into a database share by Personnel and Payroll and sets the rate of pay. The software system controls the ability of individuals to change information based on their access to the system. This prevents unauthorized individuals from changing this information (http://window. state. tx. us, 6 Aug, 2010). Gelinas, Sutton and Hunton (2005) included in their study some of the procedures that can be used to prevent or detect schemes. First is the direct deposit of payroll to eliminate alteration, forgery and theft of paper check. Second, is checking for duplicate names, addresses, and Social Security number in the employee data, finally is comparing actual to budgeted payroll. Expense Accounts are often an area of fraud and abuse. This include: (a) using legitimate documentation from personal expense for the business expenses; (b) overstating expenses by altering receipts; (c) submitting fictitious expenses by submitting copies of invoices. Such abuses can be minimized by formulating reasonable policies that compensate employees for their out-of-pocket expenses. Copies of invoices should only be accepted in extreme circumstances. Finally, expense account activities should be monitored on a regular basis to detect unusual patterns (Gelinas, Sutton & Hunton, 2005). Payroll Fraud Connection Payroll, similar to cash disbursements, is an area ripe with fraud potential. After all, large organizations will make thousands of payments to employees for payroll and expenses account reimbursement every payroll period. Firth (2006) expresses that Payroll Fraud is an important issue that needs to be addressed by both Finance and Payroll professionals. Some of the key activities need to be considered include: improving the quality of master file data, reviewing the end to end payroll process, and reviewing the people that are performing each step in the payroll function. It is worth remembering that improving each of these areas will not only reduce the risk of payroll fraud, it will also result in many other business improvements right across the organization. Here are some of the types of payroll frauds, along with the median loss for each to an employer: (a) Ghost Employee, employees do not actually work for the company but receives paychecks. These can be recently departed employees or made-up persons; (b) Falsified hours and salary, employees exaggerate the time that they work or are able to increase the salary in their employee date; (c) Commission Schemes, employees falsify the sales on which commissions are based or increase the commission rate in their employee date; and, (d) False worker’s compensation claims, employees fake injuries to collect disability payments (Gelinas, Sutton & Hunton 2005).

The Pearl Essays - The Pearl, Kino, Free Essays, Term Papers

The Pearl Essays - The Pearl, Kino, Free Essays, Term Papers The Pearl Kino found a pearl It was as big as a girl Now Kino was as rich as a king During the weather of spring After that Kino met a doctor His name was Procter He wanted to buy the Pearl Because it was as good as a murl Kino said no to the offer Because it was a bother And it reminded of him of his canother That looks like another After that Kino left his house To go find a blouse And was later greeted by beggars They were a bunch of trolls Who would want nothing but rolls When they saw the Pearl they were amazws It looked they were dazed All they had were a few pesos Later that dad there were people trying to find Kino But Kino went into hiding like a talentino Kino realized the pearl was making him crazy It made him so lazy The next day he met his brother Juan Thomas He was a very lovely Hippopotamus Kino asked what he should do Juan told him to throw the Pearl back to the lake Kino was infuriated like a cake So he went into hiding To have peace like a fiding Kino and Juana hid in a cave It was as big as a rave Later that night Kino saw 3 men They were as fat as a hen Kino wanted to go kill them Before they would steal the pearl Kino snuck behind them And killed all of them The next day Kino threw the Pearl back to the lake

Ban Cell Phones While Driving Research Paper Example | Topics and Well Written Essays - 500 words

Ban Cell Phones While Driving - Research Paper Example Nobody has any doubt in using the cell phones during our daily activities; however, cell phone usages at the time of driving should be restricted considering the accidents it can cause. Not only can the driver who used the cell phone, but innocent people also lose their life because of the accidents developed out of the driving with a cell phone. In other words, the consequences of rash driving are affecting both the driver and the innocent people. The driver who uses cell phones can argue that he is ready to accept the consequences; however, he cannot compensate others if they lose their lives because of irresponsible driving. There is nothing wrong in using the cell phones while driving a vehicle. But, if it is essential, the driver should park the vehicle somewhere before using the phones. Even if he failed to attend an incoming call while driving, he can call back the person and after parking the vehicle. â€Å"Using a cell phone while driving is as dangerous as driving with a blood-alcohol level of .08- the point at which drivers are considered intoxicated in most U.S. states†(Bauer). Many people believe that using cell phones while driving has nothing to do with the driving prowess of the driver. They are unaware of the fact that driving requires more than 1005 concentration. The coordination of hands, legs, and the brain is important for safe driving. Cell phone usages while driving will force the driver to give some attention to the words of the person on the other end of the phone.

Early medieval history of Ireland Term Paper Example | Topics and Well Written Essays - 2500 words

Early medieval history of Ireland - Term Paper Example Due to the relative isolation of Ireland by water, this magical land has been able to keep many of its medieval treasures intact, unlike most parts of Western Europe. With the fall of the Roman Empire, much of Western Europe lost its scholarship as Christianity tended to withdraw into its own sanctuaries. The medieval church in Ireland was powerful and brilliant. Splendid reminders of early Irish Christianity can be found in the stone, high crosses that melded the country's pagan roots with the newly imported faith. Unfortunately, not much can be said about pre-Christian era in Ireland. What little is known of this period comes from a few references in Roman writings, Irish poetry and myth, and archaeology (Raftery, 2005:134).However, traditions have it that the earliest inhabitants of Ireland, people of a mid-Stone Age, or Mesolithic culture, arrived sometime after 8000 BC, when the climate had become more hospitable following the retreat of the polar icecaps. At this time, settleme nts of Mesolithic hunter-gatherers have been found at about half a dozen sites scattered throughout the country: Mount Sandel in County Londonderry (Coleraine); Woodpark in County Sligo; the Shannon estuary; Lough Boora in County Offaly; the Curran in County Antrim; and a number of locations in Munster. It is thought that these settlers first colonised the northeast of the country from Scotland. Although sea levels were still lower than they are today, Ireland was probably already an island by the time the first settlers arrived by boat