Wednesday, October 30, 2019

The similarities, and differences, between the philosophies of John Term Paper

The similarities, and differences, between the philosophies of John Rawls Theory of Justice, Adam Smith Theory for Moral Sent - Term Paper Example In the end what we have in Gates creative capitalism is an extrapolation of earlier theories, customized and set to the more practical tune of direct intervention and redistribution. Rawls and Gates’ in the Looking Glass Bill Gates and creative capitalism in relationship to Rawls’ Theory of Justice provides the basis for comparison between pure social theory and practical application. Not that the two always coincide, and certainly not that either necessarily agrees with the other implicitly. Yet both Shaw and Barry put forth the proposition that Rawls’ ideas [like those of Gates] ‘touch a responsive chord† (Shaw and Barry:128). Rawls’ concept of society â€Å"as a cooperative venture† (Shaw and Barry 129) resonate throughout Gates 2008 remarks before the World Economic Forum. As social contract theory, both Gates and Rawls call for a rethinking and extension of original social contracts proposed by earlier philosophers. But perhaps the most significant connection tying the two emanates from Rawls’ theory â€Å"that social and economic inequalities are justified only if those inequalities benefit the least advantaged members of society† (Shaw and Barry 129). ... (Gates, Economic Forum: 1) Guth goes further in his criticism, referring to Gates’ proposals for creative capitalism as a â€Å"revision of capitalism† (Guth par 1), a concept never popular with purists. It can also be said that in rethinking the terms of capitalism vis a vis the world’s poor, Gates returns to Rawls’ concept of original position. Beyond mere philanthropy--a term often used to describe Gates work--he is offering the wealthiest an opportunity, as Rawls’ theory suggests, to gather, think and discuss the meaning of true social justice [in economic terms] (Shaw and Barry 133). Rawls rather naive conclusion, however, that those discussing original position must not be conscious of social status runs counter to Gates’ full acknowledgement of social level and his direct appeal to the wealthiest. Stating the two great forces of human nature as† self interest and caring for others† (Gates, World Economic Forum: 3), Gates ag rees with Rawls at least regarding self interest as a driver, taking the theory of what makes capitalism tick a step further in proposing that â€Å"The genius of capitalism lies in its ability to make self interest serve the wider interest† (Gates, World Economic Forum: 3). Regarding the thrust of both Rawls’ theory and creative capitalism, it is difficult and wrong to declare that one or the other is based on pure reason or pure sympathy. Yet in analyzing Rawls and Gates one might tend more toward judgments of reason over sympathy as the catalyst for their proposals. Gates, however, at times tends toward the latter in his declaration that the poor of the world have not enough resources to sustain them.(Gates, World

Monday, October 28, 2019

Video Games Bring People Together Essay Example for Free

Video Games Bring People Together Essay Ever since the day that I was born I have had some kind of video game console in my house. Having a video game console in my house my entire life has brought many joyful experiences to my life. So I believe that certain video games are able to bring people together. Even though my dad had two years to practice on the console, about one year after I started using the console I was already better than him. This forced him to start playing the game after I had gone to bed so that he would also improve. Many people always say that video games are a huge waste of time. They couldn’t be more wrong. I have realized after reflecting on my life that certain video games have given my some of my best memories. I even think that I am not the only person in the world who has noticed how games have affected their life. A video game also won’t just cause people to have fun together it will forge a special connection between them. The one game that affected me the most was my very first game, Diddy Kong Racing. Diddy Kong Racing is a racing game, if you can’t tell from the title. In the game you travel around into different areas trying to unlock keys, by winning races of course, that will allow you to progress. Diddy Kong Racing was my very first game that I had ever played and my dad was always trying to teach me how to play. This game also brought many fun and competitive experiences with my dad and my mom on certain occasions. The most memorable experience with this game was on a four hour trip from Washington D.C. to New York. My mom’s car was able to have a video game console installed in it and the car also included a video screen. So throughout the entire road trip my dad and I sat in the back of my mom’s car playing Diddy Kong Racing. I know four hours seems like a long time but as the saying goes â€Å"time flies when you are having fun.† These four hours was probably the best bonding experience I had with my dad. Video games have showed me that they don’t cause people to become anti-social but that it causes the exact opposite. If used in the right way video games could be used to bring people from across the world together and maybe even change it.

Saturday, October 26, 2019

A Universe in a Pizza Box :: College Admissions Essay

A Universe in a Pizza Box In one corner of our yard, just to the right of the trash cans and behind an aging fence, there is a stack of several pizza boxes, or at least there was one until last Sunday. These pizza boxes had accumulated almost mysteriously over some weeks in a very neat stack in the dirt beside the garbage cans. They waited patiently to be put out by the curb for the Tuesday morning recycling truck. Somehow though, while the neighboring trash cans moved in and out from the curb, and various loads of glass bottles and aluminum passed through this depot, the pizza boxes remained in the dirt, alone and forgotten. The rains came and softened up the cardboard, the stack sagged in the middle, and was again stiffened by the sun. Something amazing began to happen. It was only after trying to throw out these old boxes in a fit of neatness, that I discovered the miracle that had taken place. I found when I pulled back the first layer, not just soggy cardboard, but a miniature ecosystem teeming with life. A herd of slugs meandered over the plain that read â€Å"Woodstock’s† in faded brown lettering. Suddenly exposed to light, a giant earthworm the width of my small finger writhed in the damp center. Flocks of isopod-like pill bugs dove for the corners and dodged around gleaming piles of earthworm eggs. Dashing about madly, a beetle and a confused, many-legged creature searched for a hiding place. I watched the churning scene in amazement, marveling at the microcosm that these pizza boxes had become. I couldn’t bring myself to simply toss this wealth of life in a garbage can, yet the soggy pile shouldn’t sit in the yard any longer. There were only two individuals around that would appreciate this treasure more than I, and who could actually benefit from it too. A few minutes later I watched in satisfaction as my chickens, like two stately ladies, sampled the smorgasboard I offered. This is why I study zoology, I thought, for the enjoyment of just watching life act out its strange and comedic drama. Earlier, while musing about how I came to study the animal world, I had wished I could tell of some cataclysmic event—a revelation or burning bush—that had told me that this should be my path.

Thursday, October 24, 2019

How Does Harper Lee Portray Atticus Finch as a Good Parent?

Mufasa, the father of Simba, from Disney’s The Lion King is a perfect example of many desirable qualities. Whenever Simba needs someone to comfort him, Mufasa knows what to do to make Simba feel better. Likewise, when Simba acts out of hand, Mufasa knows when he should reprimand Simba and when Simba is just being a goofy cub. Mufasa comes off as strong, brave, wise, patient and, most importantly, a model of a respectable parent. Just like Mufasa, Atticus Finch also possesses many desirable qualities such as patience, understanding, and bravery.In TKaM, Harper Lee uses the character of Atticus Finch to illustrate the qualities of good parenting. Atticus realizes that losing his temper with Jem and Scout over small incidents is not part of the qualities of good parenting because, throughout TKaM, he does not lose his patience with his children. While on the other hand, there is suspicion that Bob Ewell does the opposite by beating Mayella Ewell, his daughter. From the beginning itself, Harper Lee makes it clear, through a conversation between Miss Maudie Atkinson and Scout, that Atticus does not treat his children like Bob Ewell does.Miss Maudie explains to Scout that most people have split personalities; one for at home and one for in public. Scout cuts her off by saying, â€Å"Atticus don’t ever do anything to Jem and me in the house that he don’t do in the yard† (46). Scout defends Atticus because she gets into trouble quite a lot, but, even then, Atticus would never lift a finger against her or Jem. Not only does Atticus rarely ever have a fit over Jem and Scout, but he also can maintain his composure and patience with them. Scout, like most young children, always wants her opinions heard until she either receives an explanation or has her way.An example of this would be Scout’s first day of school where she finds herself frustrated from her teacher constantly reprimanding her. When she gets home, Scout recaps the day for At ticus and tells him that her teacher does not want Atticus to read with her at home. She channels her anger by complaining about her distaste for school while Atticus patiently hears her out and replies by calmly saying, â€Å"If you’ll concede the necessity of going to school, we’ll go on reading every night just as we always have. Is it a bargain? (31) Atticus could have easily lost his temper with Scout, but, instead, he appealed to her interests. This shows that Atticus likes to make his children happy and that, as a parent, he knows when he must be angry, and when he must show compassion. Showing Atticus as a father who does not lose his patience with his children over silly things is just one of the many ways that Lee portrays Atticus as a good parent. Atticus wants Jem and Scout to grow up with good morals, and one way he does this is by exposing them to an important quality, bravery.An example of this is when Atticus goes against the townspeople’s belie fs by accepting the case of Tom Robinson. This results in negative comments towards Atticus’ family, and his children have to put up with it. One insult from Mrs. Dubose makes Jem so mad that he destroys her Camilla bushes, and his punishment is to read to her for a month. Old and addicted to morphine, Mrs. Dubose wants to try to overcome her addiction before she dies. Sadly, Mrs. Dubose passes away shortly after Jem’s punishment ends and, in an attempt to explain why he made Jem read to Mrs.Dubose, Atticus says, â€Å"†¦I wanted you to see what real courage is, instead of getting the idea the courage is a man with a gun in his hand†¦Mrs. Dubose won†¦ She was the bravest person I ever knew† (112). Atticus, as a respectable parent, wants Jem to see that true bravery is facing up to life’s problems and fixing them in the best way possible. In the same way, Atticus shows his children the meaning of bravery when he turns the other cheek to Bob Ewell. Even though Bob Ewell has won the case, he wants to make his distaste for Atticus clear.So Bob Ewell spits in Atticus’ face and says that he will get him, even if it takes him the rest of his life. The children hear of this incident through Miss Stephanie and are concerned about Atticus’ safety. When they question Atticus about it, Atticus does his best to comfort them by saying, â€Å"We don’t have anything to fear from Bob Ewell, he got it all out of his system that morning† (218). Knowing that Atticus, their parent and example, can be brave at a time like this gives Scout and Jem the encouragement to let go of their worries and not let the tension in town affect them.Lee has Atticus expose his children to true bravery through Mrs. Dubose and Bob Ewell to show that Atticus does have good parenting qualities. Through Atticus Finch, Harper Lee illustrates the qualities of good parenting in TKaM. Such as when Scout explains to Miss Maudie that Attic us would never raise a finger against either her or Jem because he does not act differently in public than at home. Also, when Scout whines, Atticus does his best to please her because he understands that losing his temper will not help the problem.In addition to that, Atticus exposes his children to true bravery through Mrs. Dubose by showing them to face up to their problems. In the same way, when Atticus turns the other cheek to Bob Ewell, he teaches his children to be brave and not let anything negative affect their lives. Atticus Finch, just like Mufasa from The Lion King, is a patient, wise, and brave father, and he definitely does portray the qualities of admirable parenting.

Wednesday, October 23, 2019

Passion for excellence

I believe excellence is the key leading to success. More than ever, we are nonstop improving ourselves in order not to be left behind. However, each of us has deferent goals and formulas to achieve our goals. To me, I have a strong belief in the knowledge I have gained. It Increases considerably the chance of my success. On top of that Is the passion I put Into everything I do. Knowledge determines who we are In society. We all have at least once asking ourselves that why we have to go to school. Most of the time, the answer Is because our parents asked us to.Only up till now, I believe they were totally right. Primary school taught me the very first handwriting, which now people use to Judge how I am. High school explained almost all questions that people around me could only give vague answers. Moreover, now I am gradually making my dream come true in university. I cannot build my knowledge today without experiences in life. I used to be always afraid of failure. Unfortunately, the more I am scared of it, the more likely it will occur. That mistake is probably the biggest shame I have ever had. My radiation could only be a disaster unless my teacher appeared.However, it was also a turning point in my life. That moment gave me the lesson that success does not only include training but also through challenges. Nowadays, people tend to give up on their goals too easily, which then leads to an immediate failure. The reason for this is because of the lack of passion. Donald Trump, a well-known successful billionaire, used to advice the new generation to find their passion and love what they do. His achievement is the best evidence for this secrete component of success. The passion we hold to each goal helps and substantially overcomes the discouragement in front of any loss.Once we understand, every target is achievable. In conclusion, with knowledge and passion, nothing Is impossible. When we prepare ourselves readily, I believe there is no challenge can stop us from reaching the highest possible achievement. A quote I always tell myself, â€Å"follow the excellence, success will chase me†. P. s: I am looking forward to receiving feedback for my essay, despite of the final result. Thank for your time Passion for excellence By unhyphenated 1 ACH of us has different goals and formulas to achieve our goals.To me, I have a strong belief in the knowledge I have gained. It increases considerably the chance of my success. On top of that is the passion I put into everything I do. Knowledge determines who we are in society. We all have at least once asking ourselves that why we have to go to school. Most of the time, the answer is because be always afraid of failure. Unfortunately, the more I am scared of it, the more likely it In conclusion, with knowledge and passion, nothing is impossible. When we prepare result. Thank you for your time.

Tuesday, October 22, 2019

Cp Rice Global Marketing Essays

Cp Rice Global Marketing Essays Cp Rice Global Marketing Essay Cp Rice Global Marketing Essay Table of Contents 1INTRODUCTION5 1. 1COMPANY BACKGROUND5 1. 1. 1History of C. P. Company5 1. 1. 2C. P. INTERTRADE CO. , LTD, the trading arm of C. P. group major distribution of C. P. Thai rice5 1. 2ORGANIZATION STRUCTURE6 1. 3REASON FOR CONDUCTING INTERNATIONAL MARKETING ACTIVITIES6 1. 4PRODUCT OVERVIEW7 1. 4. 1C. P. Main Products services7 1. 4. 2Agribusiness Food, the heart of C. P. 9 1. 5PARTICULAR PRODUCT (FOR GROUP ANALYSIS)9 2CURRENT MARKET SITUATION9 2. 1COUNTRY ANALYSIS (TARGET MARKET)9 2. 1. 1Geographic Environment9 2. 1. 2Cultural Environment12 2. 1. Economic Environment14 2. 1. 4Political and Legal Environment16 2. 2COMPETITORS ANALYSIS19 2. 2. 1Thailand; number one rice exporter19 2. 2. 2C. P. competitor analysis20 2. 3EXTERNAL ENVIRONMENT OF HOST COUNTRY VS. MARKETING STRATEGIES21 3MARKET ENTRY STRATEGIES23 4MARKETING MIXES23 4. 1PRODUCT23 4. 2PRICE25 4. 3PLACE (DISTRIBUTION CHANNEL)26 4. 4PROMOTION27 5SWOT ANALYSIS FOR C. P RICE PRODUCT28 5. 1WEAKNESSES AND STRENGTHS OF THE COMPANY28 5. 2TREATS AND OPPORTUNITIES IN THE FOREIGN MARKET30 5. 3SOLUTION OR POSSIBLE SOLUTIONS TO THOSE CHALLENGES33 6BCG MODEL FOR C. P. THAI RICE33 RECOMMENDATION35 Introduction Enclosed within this report is the background of the Charoen Pokphand Group; Asia’s leading globally committed conglomerate, how it was started and their main products and services as â€Å"Rice† product is the key focus. It includes host country and competitor analysis, market entry strategy also being explored in this report. This detailed explanation was arrived after much research and analysis. Objectives The objective of this report is to find out the background of the company, as Rice is specific product and Singapore is a trading partner . We hope to know about host country environment which affect the demand for the company product and their competitors as well as the entry mode and market entry strategy. We also analyse marketing mix and company’s SWOT as the data tell many things about the company. Above all, we hope to improve our ability and understanding and also educate other classmate about the modern philosophy in the field of Global marketing and its applications in Thai situation. We are working on and for them to have a better understanding of the subject. 1Introduction 1. 1Company Background 1. 1. 1History of C. P. Company In 1921, Charoen Pokphand Group or generally know as C. P. Group was very first introduced as a small seed shop in Bangkok’s China town named â€Å"Chia Tai† by Chia brothers, Ek Chor and Siew Whooy. A successful seeds business in Thailand allowed this company to steps forward to other level; livestock farming, then toward a fully integrated agribusiness (as of seed to feed to food). During 30 year of operation; C. P. reached fifth largest feed mill operator in the world. Recently C. P. group is the largest conglomerate business in Thailand and one of the leading conglomerates in Asia. Since Charoen Pokphand Group carry on aggressively invest and operate in numerous industries across the world, agribusiness still is intensely embedded within the practicalities of the organization as it branches additional into the international markets. The C. P. group is now employing greater than 250,000 people worldwide and attained 14 million dollars at the end of 2006. 1. 1. 2C. P. INTERTRADE CO. , LTD, the trading arm of C. P. group major distribution of C. P. Thai rice The International Trading Business Group of C. P. or commonly known as C. P. Intertrade CO. LTD was founded in 1979 as general trading company promoted by Thailand’s Board of Investment (BOI) ), with registered capital 100 million baths. C. P. Intertrade CO. , LTD is the trading arm of C. P. Corporation conducts trade sorting from basic agricultural products and industrial raw materials to high value-added foodstuffs. With over 25 years of international trade experience, The Company won THE BEST EXPORT ER awards in 1978 and 1988, besides in 1995 award-winning rice products are known under the brand name ‘Royal Umbrella’. 1. 2Organization Structure 1. Reason for conducting international marketing activities C. P corporate has been involved in international business. Almost of their businesses are direct- investment and joint- venture in many country. It has branches throughout Asia (including China), the Middle East, Europe, North and South America and South Africa. As the great opportunity to expand its business, C. P. Group has been fully conducted the international business since 1960 while the first international branch was established in Hong Kong. Lately, the company has grown into a global business, with more than 250 subsidiaries in 20 countries Like other successful company, C. P. see an opportunity of maximize their profit and expand it market throughout the world. Seeing that, C. P. generates various kinds of products and services, performing international marketing activities will generate more distribution channel and increase number of business customer both directly and indirectly. As number of customer of C. P. increase, it is surely that the company will generate more revenue. 1. 4Product Overview 1. 4. 1C. P. Main Products services As the largest conglomerate business group, C. P. Corporation gradually expands business throughout the world and involve in international business offering wide ranges and different product lines. Begin with Agro-business and Food by CPF group and its vision of becoming the â€Å"Kitchen of the World† maintains this company as the number one of Agro-business and Food Industry in Thailand. Since 1921, Agribusiness is still at heart of C. P. This core business divided into two major business lines; Livestock business consisting of chicken, duck and swine; Aquaculture business consisting of shrimp and fish. Marketing and Distribution business; To serve consumers wants and needs efficiently and effectively, the foundation of convenience stores, shopping malls and hyper supermarkets have been one of the C. P. group’s main business. Three main businesses is comprised of C. P. ’s Seven Eleven; international’s premier convenience store with 3,800 stores in Thailand. , C. P. ’s Lotus Super Centers ;‘one-stop’ shopping situated across China with 75 store ,and C. P. ’s Super Brand Mall; China’s first and largest one-stop shopping and entertainment complex. C. P. s Telecommunication Services; Thailand’s most integrated communications solution provider, convergence leader and prime lifestyle enabler which generally known as True Corporation Plc. True is tactically positioned to provide consumers with a convergence of network services and content. Seed, Fertilizer and Plant Protection by Chia Tai Business Group, offering a full range of seeds (vegetables and flowers) and fertilizers (various formulas). Besides, the business group has developed organic vegetables for local markets and offers consultation farming services in local and Asian markets International Trading Business Group; conducts trade ranging from basic agricultural products and industrial raw materials to high value-added foodstuffs. The Crop Integration Business Group, with four main businesses in the area of ‘Field Crops’, ‘Horticulture’, ‘Rice’ and ‘Agricultural Machinery’. Products such as hybrid corn, rice, fertilizers, tropical fruits, orchids, tea, wine, disease-free planting materials and food processing machinery are sections of the Crop Integration Business Group’s accomplishments. This business line holds local and international farmers located in China, Vietnam, Indonesia, Myanmar, Cambodia, India, and etc. C. P. ’s Plastic By Plastic business group; manufactures a wide range of products from polypropylene, PVC, artificial leather, and sponge to rigid PVC. This has been one of Thailand’s largest plastic manufacturers. The Pet Food Business Group by Perfect Companion Co. ,Ltd providing balanced and nutritional food, including special diet formulas, vitamins, treats and chews, plus care products, for specific breeds of dogs, cats, birds, aquarium fish, horses and zoo animals. The Automotive and Industrial Products Business Group; concentrates in manufacturing motorcycles (Under the DAYANG trademark) and automotive parts. With a production achieve at 1 million units per year in China, the company currently produces 50 models covering 8 series of motorcycles ranging from 50cc to 200cc. Aside from supplying products to the domestic market, the company’s products are exported to countries in Europe, Asia, Africa, North and South America The Real Estate and Land Development Business Group owns and manages several property sites inside Thailand. Existing property sites include apartment, hotel (The Grand Mercure Fortune), office buildings, shopping centers, industrial estates, and etc. 1. 4. 2Agribusiness Food, the heart of C. P. The integrated agribusiness of C. P. group places them to meet the world’s changing lifestyles need for affordable, nutrition, and high quality food products. With five divisions which are seed, animal feed, and livestock production, further processing, and trading and implementing both horizontally and vertically integrated agribusinesses help C. P. roup satisfy the world’s demand and then established this largest conglomerate business group with value. 1. 5Particular Product (For Group Analysis) C. P. Intertrade Co. , Ltd. , a subsidiary of C. P. Corporation, supplies variety of food under â€Å"ROYAL UMBRELLA† brand which has been trade worldwide under its control. However, a specific product that has been chosen for group analysis is â€Å"CP Thai Rice† under a brand name of â€Å"ROYAL UMBRELLA†. 2Current Market Situation 2. 1Country Analysis (Target market) C. P. Group began business in Singapore since 1976. Later Singapore become the largest rice importer form C. P. Intertrade Co. ; Ltd; under the â€Å"Royal umbrella† brand. 2. 1. 1Geographic Environment Involving in international trade, geographical perspectives is surely effect C. P. group for the reason that it’s related to their business decisions: The location of different kinds of economic activity and the transactions that flows across national boundaries, provides insights into the natural and human factors that influence patterns of production and consumption in different parts of the world. It explains why patterns of trade and exchange evolve over time. And it provides a means for assessing how patterns might change in the future through analysis of processes that result in different geographic patterns. In a word, geographic environment provides powerful means for CP group business strategy. GEOGRAPHIC ENVIRONMENT AND C. P. BUSINESS LOCATION It is one of the most important factor that CP have to consider first when develop their new market at outside of local areas. Location affects their logistic strategy as transportation and distribution. (Ex: Different locations need different transport ways as railway, ship, truck. ) C. P. hip their rice product to Singapore via Vessel which is the suitable mode of transportation as rice is the generic food and not easy being spoiled and very heavy. Vessel shipment is not only inexpensive but also carry large amount at a time. The destinations are Port of Singapore; the worlds busiest port in 2005 in terms of shipping tonnage handled and Jurong Port. Koh Sichang is the commercial port for load ing / unloading vessels. PLACE The characteristics of places both natural and human profoundly influence the way that our business executives in different places participate in international economic transactions. Natural features- climate is one of the other important factors because C. P. business related to agricultural production. Therefore, C. P. will build distribution center in warmer, drier areas where good for rice storage and will also consider of climate when we transport our rice to other country in order to decrease damages from bad climate. Human features – population of a place is also important because C. P. business require intensive labor to be successful. Skills and qualifications of the population also play important role in determining productivity of rice growing. Singapore is a very small county with a big amount of population which covered by modern buildings and road, therefore, no place to grow agricultural product, it is caused a big demand in many kinds of industrial and agricultural resources. In other ways, its allow CP group export more rice to Singapore. INTERACTION The nature of human-environmental interaction also affects C. P. group strategies in production and world market distribution. With technological advances, the company has been able to modify and adapt to their production environment in increasingly sophisticated ways. Advanced irrigation system and bio-tech permit us increase in productivities and be grown in more area. Developing and increasing quality of transportation ventures and condition of road allow C. P. quicker in delivery to Singapore. MOVEMENT Our inter-trade exists because movement permits the transportation of people and goods and communication of information and ideas among different places. The location and character of transportation and communication systems long have had power influences on our economic standing of places because C. P. usiness faces on large export transportation. Communication advances have had a staggering impact on the way that international marketing. Currently we successfully create our brand royally in the world wide market. Keep on communicating with our customers is also important for our further business. Singapore typically request for higher grade and better quality of rice. This is mainly the result of better living standards, a change in lifestyle a nd subsequent change in taste and choice. The healthy choice consumers are also health conscious in their consumption pattern. This is inline with the active promotion of the Government to eat and stay health. Therefore, Consumers in Singapore prefer the higher grade rice that is widely know as â€Å"Thai Hom Mali† rice or Thai fragrant rice. The quality, texture and moisture content in this rice are most acceptable by the local consumers. Although it’s has high price. REGION Understanding of region is also important because region can define by patterns of location, place, and movement in other ways its combination of all patterns. Government: government has a strong impact on the conduct of C. P. business. The borders of government jurisdictions often coincide with the functional boundaries of economic regions. Therefore, study of WTO and FTA rules in different regions is directly related to C. P. margins. We have to work out different marketing strategies to different regions. Singapore is one of the ASEAN Free Trade Area members, so C. P. export of rice has very low cost in tariff and non-tariff barriers. And Singapore government encourages local retailers to import C. P. group rice by reorganization of their high quality rice. . 1. 2Cultural Environment Culture is the pattern of behavior and thinking that people learn, create, and share. Culture distinguishes one human group from others. Cultural preferences are major reasons for adapting products as they affect purchasing behavior and product use. Cultural influences drastically on the usage of goods such as personal goods (clothing, food) and non-durable consumer goods (grocery products, etc). The cultural influence i s less appreciated with regard to industrial goods and production goods. However, even if the latter are less modification of the cultural environment, alternations is still necessary for other reasons, for example, connection to legislation climate. Cultural development, the sociology and cultural influence on economic development, moral maps in societies, gender and human values and national prosperity are creating changes in consumption, distribution, product and price adaptation in foreign market. Understanding the cultural value of various consumer behaviours and understanding personal values in a society affect on marketing strategies in emerging economies. A peoples culture includes their beliefs, rules of behaviour, language, rituals, art, and technology, styles of dress, ways of producing and cooking food, religion, and political and economic systems. For example: A U. S. toothpaste manufacturer promised its customers that they would be more â€Å"interesting† if they used the firm’s toothpaste. But in Latin American Countries â€Å"interesting† is another euphemism for â€Å"pregnant†. Consumption patterns, living styles, and the priority of needs are all dictated by culture. Culture prescribes the manner in which people satisfy their desires. No wonder that consumption habits very greatly. The consumption of beef provides a good illustration. Some Chinese do not consume beef at all, believing that it is improper to eat cattle that work on farms, thus helping to provide foods such as rice and vegetables. Singapore: the most economical and largest country in South East Asia has a loveable and incredible combination of different cultures of various ethics groups. The immigrants of the past have given the place a mixture of Malay, Chinese, Indian, and European influences, all of which have intermingled. The Chinese are predominantly followers of Buddhism, Taoism, Shenism, Christians, Catholics and some considered as free-thinkers (Those who do not belong to any religion). Malays have the Muslims and Indians are Hindus. There are a sizeable number of Muslims and Sikhs in the Indian population. The important manners and customs of Singaporeans that the international marketers should know are they do not like to be touched anything with the fingers. Using the hands is considered ill-mannered and unhygienic. Singaporeans use utensils such as forks, spoons and chop sticks for pizza, sandwiches, fruit, chicken, Chinese foods such as noodle and Japanese foods such as sushi. They try to eat in the â€Å"continental† style, with the chop stick most of the time. Singaporeans people like to eat street food all the time. It is no secret that Singaporeans eat and drink with a passion. As the Singaporean traditional food is so much rely on the rice. Such as Chinese food (Hainanese chicken rice, clay pot rice) Malay food (coconut rice with chicken) Indian food (bariani). As the Asian, they used to eat with rice everyday. Modern people especially who take care on their health has been looking for a meal that is delicious, low fat and easy to eat something like Japanese sushi. In Singapore, people discovered Sushi Sashimi in the last decade, so, everybody is looking for something really special for a healthy life. For a long time Japanese restaurants were unknown before becoming fashionable a few years ago, and now they are popular to stay as the new generation cannot live without a sushi. Eating well in good Japanese restaurants in Singapore is not cheap but it is very easy. The city is quickly becoming one of the gastronomic centres of the world. As eating rice has been used in Singapore cuisines for a long time ago, they prefer to have the rice in sushi in Singapore is a change agent there. So the new style of eating rice takes their interest and consumption of rice is increasing. So Singapore’s culture is easy to adapt as there are many ethic groups. There is no conflict with the language and religion of Singapore because they also use English and the Buddhism has no restriction on one’s eating habit. And their manners and customs on eating give no trouble to operate. Though they have their wonderful, gorgeous and wonderful traditional cuisine, they also fond of all kinds of good foods around the world. The main point is that the high demand of rice in Singapore is very attractive as they use large amount of rice in their traditional food and Japanese food restaurants, such as sushi retailers, are also more and more. We can target not only the Japanese in Singapore but also the new generation of Singapore as they are now enhancing eating habits of Japanese Cuisine where we can mostly use rice in large amount. Moreover, we can also target the Singaporean Cuisine. 2. 1. 3Economic Environment C. P. Company sees a greater export potential for high quality rice due to its unique taste particularly jasmine rice, 100-per-cent white rice and parboiled rice. The company exports under its own brand name, Royal Umbrella, an average of 40,000 tones of rice annually worth Bt1 billion. Main export markets include Hong Kong, Singapore, the Middle East and the United States. During the review period, economic growth in Singapore was strong until mid-1997, when the effects of the Asian economic crisis began to be felt. Between 1995 and 1997, real GDP growth averaged over 8% annually. Real GDP growth fell sharply to 0. % in 1998, however, mainly as a result of both weaker demands in the region and in demand for Singapores main exports outside the region. Slower economic activity pushed unemployment up from 1. 8% in 1997 to 3. 2% in 1998. Economic growth in Singapore is underpinned by a stable macroeconomic environment. A history of prudent fiscal and monetary policy enabled the Governme nt to respond swiftly to the economic crisis that hit the region in 1997, giving temporary tax cuts to businesses in the 1998 and 1999 budgets to tide them over the crisis. As a consequence, the previously surplus budget is expected to register a deficit of 3. % of GDP in 1999/2000. In addition, monetary policy was loosened to allow the exchange rate to fluctuate within a wider band, reducing pressure on the currency. The outcome is that the Singapore dollar has depreciated against major international currencies, although the more substantial regional currency devaluations have eroded the external competitiveness of Singapores lower value-added exports. As a result, inter alias, of the Governments budgetary measures, improved demand in Singapores major export markets for electronics, and signs of economic recovery in the Asian region, the Singapore economy appears to be making a rapid recovery. Overall real GDP growth projections for 1999 are currently around 5%, substantially higher than 0. 3% in the previous year. The economic crisis in Asia and subsequent currency devaluations in neighboring countries has, nevertheless, highlighted concerns about the export competitiveness of some sectors; particularly lower value-added manufactures, where lower cost regional producers are making in-roads. Singapores relative unit labor costs, especially with respect to other countries in the region, have continued to rise for much of the period under review. While the recent temporary budgetary measures have helped cut costs, longer term measures, including programmers such as Industry 21, Information Technology 21, and Manpower 21, have also been taken to increase value-added production in manufacturing and services. Between 1995 and 1998, Singapore reduced the percentage of tariff lines subject to import prohibitions (from 0. 7% to 0. 5%) and to automatic and non-automatic import licensing (from 19. 7% to 19. 2%), the report states. In general, Singapore maintains import and export restrictions for environmental or health and safety reasons; however, imports of rice are licensed for food security reasons and a ban is maintained on imports of motor vehicles that are three years old and above, for safety and environmental reasons. Every decision making that C. P. Corporation has been made for international engaged company must be considered trade restrictions and regulations of Singapore. Rice is the number one export product of Thailand. C. P. Intertrade is one of the major Thai rice exporter and one of its main target market is Singapore. Singapore import rice mostly from Thailand around 350,000-400,000 tones each year more than other country. Percentage show that 83. 1 % of total rice imports are from Thailand. SINGAPORE IMPORT REGULATION Singapore employs Free Trade Policy, thus there is no import tax except GST (Goods Services Tax) which is only 5% (Government of Singapore is now consider to increase to 7% in 2005). The Importer must be granted an Import License from International Enterprise Singapore (I E Singapore). RICE TRADE REGULATION Rice importers of Singapore have to stock the rice two time of its rice import each month and have to keep it only in Singapore Storage Warehouse Pte. Ltd. (SSW). Types of rice that have to be reserve are Fragrant Rice, White Rice and Broken Rice. Other than this is exception. Besides, International Enterprise Singapore (I E Singapore) is only an organization that has authorization to approve quantity of rice trade so if any importer prefer to increase or decrease amount of rice trade, they must inform and ask permission three month before any transaction is occur . 1. 4Political and Legal Environment Political and Legal Environment has played a critical role and influenced every business organization in conducting global business. Expert manager should clearly understand about political and legal circumstances of both home country and those of the host country. HOME POLITICAL LEGAL (THAILAND) The politics of Thailand currently takes place in a structure of a constitutional monarchy, whereby the Prime Minister is the head of government and a hereditary monarch is head of state. Thailand had been ruled by kings since the thirteenth century. The King of Thailand has little direct power under the constitution but is a symbol of national identity and unity. Export Control Promotion and maintenance of quality in Thai Hom Mali Rice is requiring establishing reliability and gaining acceptance in foreign markets. 1. ) Thai Hom Mali Rice should be prescribed as a standardized commodity. 2. ) Thai Hom Mali Rice Standards should be divided into the 2 following types: White rice and Cargo rice. 3. ) Thai Hom Mali Rice which is standardized should have the standards as follows: (1)Containing must not less than 92. per cent of Thai Hom Mali Rice (2)The moisture content must not having exceeding 14. 0 per cent (3)Having the general characteristics of a long grain rice with naturally little chalk (4)Not having any live insect HOST POLITICAL LEGAL (SINGAPORE) The politics of Singapore take place in a framework of a administrative republic, that the Prime Minister of Singapore is the head of government with a purifier multi-party syste m. The role of the president as the head of state has been, historically, largely ceremonial, although the constitution was amended in 1991. Import Control Policy and Import Quota Singapore use freely trade system, no import tax. The tax that collect call goods and services tax 5% and have the import regulation by importer have to receive the import license from International Enterprise Singapore which has characteristic of Statutory Board. Rice Import Quota 1. The importer has to reserve the rice in double of quantity that import in each month and the rice reserve have to keep in Singapore Storage Warehouse Pte. Ltd. The types of rice that have to reserve are Fragrant Rice, White Rice and Broken Rice. The rice that has not reserve are Half-milled rice, Steamed rice and sticky rice. 2. I E Singapore who approve quantity of import rice such as in case that importer have a purpose to import rice 500 tons in March should have 1,000 tons an in April, for those who want to import 550 tons should write the letter to I E Singapore to request for the approval first. In case to reduce the quantity of import such as from 500 tons to 450 tons should request the approval from I E Singapore 3 months in advance. Rice License Rice is a main food in Singapore. Consequently, the import regulations for rice are maintained purely for security purpose. All importers of rice are required to be licensed. The imports of rice are also subject to licensing. There are two categories of import licenses, namely, the stockpile licenses and ordinary licenses: 1. Licenses for stockpile grades of rice are issued only to importers who participate in the Rice Stockpile Scheme. The licenses seeks to ensure that the importers of the stockpile the stipulated types and minimum quantities of rice in proportion to their total imports. The rice stockpile is reserve stock for emergency use; and 2. Licenses for non-stockpile grades of rice are issued automatically. The quantities of rice that are imported into Singapore are decided entirely by the importers themselves. Singapore’s average annual imports of rice in the last two years are about 200,000 tons. Under license and partial monopoly of the Food Commissioner’s Department, Licenses are issued to actual users for import of small quantities of luxury varieties of rice. GOVERNMENT SUPPORT The Department of Export Promotion have a very important strategies for improve Thai producer and exporter which have a very potential in case to negotiate with foreign buyer and importer both in the main export market and new export market. Also in the market which have FTA contract to achieve the alliance negotiation between countries include increase export potential by service the exporter with export document and electronic support document and encourage the E-Logistic system for decrease the register step and cost. In the export promotion, the indicator for the strategic is the proportion of the value of export in the main market with the old market, in the year 2007 the proportion is about 40:60 The Department of Export Promotion provide information and suggestion about commercialization, marketing, product development and services business, building Thai brand, develop employees to export and develop commercial telecommunication system. 2. 2Competitors Analysis 2. 2. 1Thailand; number one rice exporter Considering in general, Thailand has been the number one rice exporter and supplier in the global rice trade and market share for many years since 1995 up to now seeing that Thai rice quantity and quality is remarkable in the Global market. The top three rice exporter regardless Thailand are Vietnam followed by India and United State as the table show below. Within this latest year; the year of 2007, World rice supplies are predicted to be tight, but despite this abundant supplies in Thailand will permit it to expand its lead as the world’s largest exporter. Vietnam as the world’s second-largest rice exporter is stuck in exporting and expanding their global market share. Even though, within this several years Vietnam took some market share form Thailand and considered as a hard competitor. However, during this year due to unexpected natural disaster and decreasing in rice cultivation area, Vietnam is predicted to export less than last year and lowering in world rice market share while Thailand is expected to increase in market share. RankCountryExports (M/T) 1Thailand 8. 25 2Vietnam 4. 70 3India 4. 30 4United States 3. 08 5Pakistan 2. 50 6China, Peoples Republic of 0. 80 7Egypt 0. 80 8Uruguay 0. 75 9Australia 0. 60 10Argentina 0. 45 Data source: USDA-FAS, Production, Supply and Distribution (PS) Database. fas. usda. gov/psdonline/psdHome. aspx 2. 2. C. P. competitor analysis Analyzing competitors in Rice trading sector of C. P. , both direct competitors to Royal Umbrella brands itself and competitors in rice biding are realized. COMPETITORS OF ROYAL UMBRELLA RICE Direct competitors to Royal Umbrella brand in Singapore, which has been shelves in the same distribute store are more than 30 brands namely; Double FairPrice, FairPrice, Golden Fairprice, Golden Royal Dragon, Harvest King, Golden Wheel, Rambutan, Golden Dragon Phoenix, Golden Phoenix, Golden Jade, Golden Rhino, Golden Coco, Songhe, Double F. K. , Golden F. K. Sun Moon, Golden Flying Fish, Golden Padi, Golden Eagle, Jin Huang, Golden Lion King, Heavenly Peaches, Golden Twin Lion, Golden Prosperity, Golden Leaf, Golden Five Stars, Golden Twin Stars, Golden Three Stars, Golden Pineapple, Royal Lily, Golden Narcissus, Golden Field, Golden Tri-Leaf, Golden Longan, Flying Man, Golden Princess, Golden Mandarin, Happy Times and Day’O Fragrant. Those are brand competitor to Royal Umbrella brand in Singapore rice retailing. RICE BIDDING COMPETITORS Recently, rice bidding of Thai government each year becomes more aggressive as there are many potential participants. C. P. Thai Rice submits all tender under control of 2 companies which are C. P. Intertrade Co. , Ltd and Bangkok Rice Products Co. , Ltd C. P. Thai Rice has been faced more than 200 competitors on rice biding. However, several main competitors are Capital Cereal Co. , Ltd , Capital Rice Co. , Ltd from STC Group, Siam Thanyarak Silo from President Agri Trading Co, Ltd, Chokanan Rice (2003) Co. , Ltd, Koaw Chaiyaporn Co. ,Ltd, from Chaiyaporn International Co, Ltd, Asia Goldenrice Co. ,Ltd, Riceland International Co. ,Ltd. nd etc. Competitors in rice biding are more aggressive than rice selling. Finding customer is easier than competing in biding rice. Any company in rice sector wins in the biding will surely sell the entire silo as the world rice demand is more than supply. 2. 3External Environment of Host country VS. Marketing Strategies When C. P group subject to its business, there are two marketing environments Effect Company’s marketing strategy; Micro and Macro Environmen t or in other words are company’s internal and external environment. External environment is larger societal forces that affect the internal environment. It’s considered to beyond the control of the organization. The illustration shows below is the external environment forces which affect C. P groups marketing strategies in Singapore: Those external environment forces which are geographical, culture, economic, political and legal environments affect C. P. Company’s marketing strategies in exporting their rice to Singapore. Traditionally, rice is the main meals for Singaporeans but as the limited geographical environment, there is no area of growing rice. Therefore, importing form outsides is the only way to satisfy the large rice demand of Singaporean population. Singapore government creates free trade policy which has no import tax except GST. for I. E license holders. Moreover, the highly growth and more strength in economic of Singapore result better living standards, a change in lifestyle and subsequent change in taste and choice. The healthy choice consumers are also health conscious in their consumption pattern and with the active promotion of the Government to â€Å"Eat and Stay Health† As a result, higher grade and better quality of rice that is widely know as â€Å"Thai Hom Mali† rice or Thai fragrant rice. The quality, texture and moisture content in this rice are most acceptable by the local consumers, even though it’s has high price. Providing the higher grade and the better quality of rice is the best way to capture the Singapore market share in rice sector. 3Market Entry Strategies Company uses various market entry strategies in doing international business with different countries in different types of business and product. In rice trading, C. P. roup uses Exporting as the market entry mode to distribute their rice product to more than 50 countries around the world including Singapore. They established their own intermediary which knows as C. P. intertrade; their own Export Management Companies (EMC) to manage all of their exporting and for propose of sourcing, buying agent, and consolidating services for all non-food and foodstuffs from Thaila nd and all over Asia. 4Marketing Mixes 4. 1Product C. P. Intertrade Co. Ltd or CPI adds value to various categories of generic product such as Rice and other agricultural goods. This report is focus on â€Å"Rice† as the main product. â€Å"ROLAY UMBRELLA Thai fragrant rice, as a leading product was won the prime ministers export award in 1995. The premium quality Thai fragrant rice which is re-cleaned and polished by the most modern machines which automatically run under computerized quality control, strictly free from insects and unusually materials. BRANDINGLOGO Rice product of C. P. Company has been called as â€Å"CP Thai Rice† under a brand name of â€Å"ROYAL UMBRELLA† and brand theme of â€Å"Rice is Life†. PACKAGING It is individually packed in attractive and strong consumer bags of 1 50 kilograms. (1kg, 2kg,5kg,10kg,20kg,25kg,30kg and 50kg. ) PRODUCT LINES For rice products, the company provides four different categories together with the premium quality Thai fragrant rice. 4. 2Price Trading price of Rice between C. P. Company and their importer is a commercial secret. However, they must follow the standard rice export selling price that will be announced by Rice Exporters Association of Thailand. Price that has been announced is FOB selling price from Bangkok Market. The example Standard selling prices of rice in year of 2005 are as follow; STANDARD EXPORT RICE PRICES (Export Prices (F. O. B), USD per M/T) Type of rice29-Aug-0722-Aug-0715-Aug-078-Aug-071-Aug-07 Jasmine Rice 100%NA$574 $580 $583 $586 White Rice 100%$334 $332 $336 $337 $339 White Glutinous Rice 10%$746 $746 $724 $728 $732 Parboiled Rice 100%$340 $338 $341 $340 $342 Source; The Rice Exporters Association ( Bangkok, Thailand) Term of sale that has been employed by C. P. Intertrade and importer in Singapore is CIF (Cost, Insurance and Freight); a common selling term in a sales contract. This means that C. P. takes responsible of freight or transport costs and also the cost of marine insurance. There are several of different payments methods that C. P. accepted. Three mostly used are as followed. Cash in advance Document against Payment Letter of Credit 4. 3Place (Distribution Channel) Distribution is the part of the marketing mix ensuring that customer obtains their purchases at the right time in the proper place. This doings insert value to a product. Actually, distribution offerings to three of the four type of utility-time, place, and ownership utility. RICE DISTRIBUTION CHANNEL OF C. P. Form a Rice Silo to rice processing plants in Patumthani and Ayudhaya Province, C. P. Company exports their rice to Singapore and other countries around the world using their own intermediary; CPI or C. P. intertrade Co. Ltd. Key importers of C. P. Thai Rice are Singapore General Rice Importers Association and NTUC FairPrice Co- Operative. Their customers are end user, manufactures who need rice as the raw material, Wholesaler/ Distributor and Exporter. C. P. also sells rice under Royal umbrella brand. It can be found easily in Singapore. The key distributors are NTUC (National Trades Union Congress) Fair Price; the leading supermarket in Singapore with a retail network of close to 180 stores and NTUC Fair Price also uses an E-commerce to sell their product, Cold Storage; the supermarket retailer of 30 stores, Carrefour (2 Branches), Giant (7 Branches), Cheers Convenience Store, Pearn-Thai shop and other grocery stores island-wide. 4. 4Promotion Promotion is one of the four key aspects of the marketing mix. This includes all of the tools available to the marketer for marketing communication. The elements of the promotions mix are: ? Personal Selling. Sales Promotion. ?Public Relations. ?Direct Mail. ?Trade Fairs and Exhibitions. ?Advertising. ?Sponsorship. C. P. Company has been promoted their Royal Umbrella brand product mainly through Trade Exhibitions. The latest exhibition that they attend was Thaifex, World of Food Asia. Below the line strategy tool such as Sponsorship has been use a lot to promote their Royal Um brella rice product. Academic Olympics Sponsored by â€Å"Royal Umbrella Rice† has been recognizing gradually by their customers. The company also promotes their product through website. They creates separate website for Rice product via â€Å"www. cpthairice. com†. Above the line Strategy for example Advertising through TV commercial is one of promotion tool that has been using for Royal Umbrella Rice (broadcast in Singapore Oct 2003 – Oct 2005). 5SWOT Analysis for C. P Rice Product STRENGTHSWEAKNESSES High Quality Product Good reputation among customers Quality Guarantee Strong Marketing and Distribution Channel Strong in building human resource High financial stabilityLess Focus On Individual Product Huge span of control OPPORTUNITIESTREATS Removal of International Trade Barriers High rice production capacity Rising demand of rice in Global market Strong Competitors in the world market Emergence of substitute product High standard rice export grade Hard Inspection of Export Rice Complicated rice biding process Strong Currency of Thai Baht 5. 1Weaknesses and Strengths of the company WEAKNESSES Less Focus On Individual Product Seeing that C. P. Group is doing business in many different areas, they can not concentrate in every product at a time even though they have an effective management team. Huge Span of control Since C. P. Group has doing business across many sectors, it may not have the flexibility of some of its more focused competitors. STRENGTHS High Quality Product C. P. ees a greater export potential for high quality rice due to its unique taste particularly jasmine rice, 100-per-cent white rice and parboiled rice. It’s renowned to the world for the best selection from the best rice cultivated, clean and hygienic processing with high technology and long experience in exporting rice. The company provides various rice products of brand â€Å"ROYAL UMBRELLA† and also offers high quality under customers brand. That all of products are come from excellent source through high standard of production technology and pack in hygienic packaging which is just as important as the quality of the rice itself. Good reputation among customers Awards: Thai Prime Minister award Superbrands Thailand 2005, 2006 Superbrands Singapore 2003, 2004, 2005, 2006 Quality Guarantee C. P. Intertrade guarantees 100% satisfaction on all products that they sell. The Quality Technician performs several quality checks ensuring the C. P Products meets international quality. All export rice must be inspected by independence surveyor, such as SGS or Bureau Veritas, at the end of process to certify the Quality, Quantity, Packing and Weight. Strong Marketing and Distribution Channel Thailand is major rice exporting country and it alone controls about 30% exporting of the market. The CP Thailand Company is the Top 10 exporter of rice, and this is a variety world wide customers brand. Main export markets include Hong Kong, Singapore, the Middle East and the United States. To be a top one in exporting rice, that they own the strong distribution channel: CP has constantly sought to provide premium quality products and services at easily accessible stores. The creation of convenience stores, shopping malls and hyper supermarkets has enabled them to serve consumers wants and needs efficiently and effectively. Strong in building human resource The establishment of C. P. Corporate University allows for a centralized system of human resource training and development within the organization at its units situated locally and abroad. In order for the organization to efficiently serve its growing businesses with productive and proficient employees, the need for a knowledge m anagement center was realize High financial stability For the fiscal year ended December 2004, CPF generated revenues of THB 91,790 million ($2355 million), an increase of 10% over 2003. The operating profit of the company during fiscal year 2004 was THB2612 million ($66. 7 million), a decrease of 6. 5% over 2003. The net profit was THB1236 million ($31. 5 million) in fiscal year 2004, a decrease of 44. 9% over 2003. 5. 2Treats and Opportunities in the foreign market TREATS Strong Competitors in the world market Agribusiness country like Vietnam is becomes the hard competitor of exporting rice due to their competitive advantages like cheaper labor cost and fertile rice growing areas. Emergence of Substitute Product There are many substitute products for rice such as bread and noodle. This will reduce the demand for rice if the lifestyle of people is changing. High standard requirement for rice to be export Thailand is the number one of rice trade and supply in the global market. To maintain this position, Thai government creates the high standard rice export grade. C. P Company has to meet this standard. Hard Inspection of Export Rice All rice export from Thailand mu st be inspected prior to loading. Generally the inspection is done by independence surveyor ( SGS, Bureau Veritas, etc) appointed by buyer/seller and according to the Ministry of Commerce regulation, the Rice Inspection Committee of Board of Trade of Thailand has been appointed to inspect all lots of Thai Rice Export. Complicated rice biding process A new rice bidding process is to help curing the problem of conspiracy among rice trading firm; however it is more complicated than the previous rice biding process. Strong currency of Thai Baht Strong currency value affects almost every business sector in Thailand especially in doing export. C. P was also affected by this crisis. Strong Currency will increase the risk of exchange rate in the host country and affect the price of the product. Price of product will be more expensive and demand for that product may decrease. OPPORTUNITIES Removal of International Trade Barriers Increasing in Economic integration likes ASEAN Free Trade Area (AFTA) or FTA among trading country provides so many benefits in doing business in the global market. C. P. Company has been realizing that benefit when exporting rice to Singapore as Thailand and Singapore have been in ASEAN Free Trade Area (AFTA). Thus; C. P. export of rice has very low cost in tariff and non-tariff barriers. And Singapore government encourages local retailers to import C. P. group rice by reorganization of their high quality rice. High capacity for rice production in Thailand Thailand has considerable excess capacity for increasing rice production. Any upward pressure on the price of rice will provide incentives to exploit the excess capacity for rice production in Thailand. Thailand has continued to increase exports even when rice prices remained low in the world market. Farmers have maintained a low cost of production despite increasing wage rates through consolidation of farm holdings and mechanization of agricultural operations. If rice prices go up, farmers will be encouraged to increase production by investing in irrigation and increasing area under dry season rice, and reducing the yield gap for the wet season. Increasing demand for Rice in the global market 5. 3Solution or possible solutions to those Challenges They should use a company’s internal strengths to take advantage of external opportunities whereas reduce the impact of external threat. Moreover, they ought to improving internal weaknesses by taking advantage of external opportunities while creating defensive tactics to reduce internal weaknesses and avoiding environmental threats. 6BCG Model for C. P. Thai Rice The C. P. Thai Rice business is the rice trader to both domestic and foreign market. The company has the rice to sell by auction from government. They divided their rice business in to two categories which are: 1) sell rice to the huge order, 2) sell rice in a form of small package to the convenience store or retailer. So the position of CP Thai Rice business can indicate rom the auction as follows: 1. ) Government auction in year 2543/2546 In this year, there are 9 rice traders who offer the rice in this period, the government chooses the 3 highest price offer company there are 1. ) Capital Serials Co, Ltd (part of Nakorn Luang Rice Trader) 2. ) CP Intertrade and 3. ) President Agri Trading Co, Ltd. In this auction, CP Thai Rice was be the first place and g ot the rice about 100. 493. 3 tons at the price of 8,672. 36 Bath:ton. 2. ) Government auction in year 2547/2548 The total rice quantity in this year is 440,000 tons. From 30 price offer trader, the government forecasted that the number one of this auction is CP Intertrade(121,301 tons with 15,500 Bath:ton), and next is Hual Chuan Rice Trader(14,500-15,500 Baht:ton) and Chareaonphol Ricemill(14,000-15,300 Baht:ton) From the 2 auctions report, we can summarize as follow: From the graph, we can conclude the CP Thai Rice in the Thai rice market that this business is in the â€Å"STAR† period because the company have a very high market share and market growth. The star business is the market leadership so company should use a large amount of money to invest and also generate a large amount of cash. If a company can maintain their large market share, the company will be the cash cow when the market decline in next future. 7Recommendation C. P. Thai rice under control of C. P Intertrade Co. Ltd, have been successfully in the global market as it has been export to more than 50 countries world- wide for more than a decade. Well-built networking, Trading arm and Strengths of the C. P. group are well supports to C. P. Thai Rice Product. Nevertheless, after many researches about this largest Conglomerate Company in Asia and their C. P. Thai Rice product, we have found a very important issue which is the rice bidding conspiracy corruption in Rice Industry. C. P. Company should avoid any corruption and bribery on bidding. Following the normal and legal processes will surely bring them a very beautiful success in the global market. Our Last words We have learned very much on this report after much research in every aspect of Charoen Pokphand Group and their Rice Product. This report has not only given us the knowledge of Charoen Pokphand group but also provide a better understanding of Global Marketing term and concept. Moreover we hope to educate other colleagues about the company . We are working on and for them to have a better understanding of this subject. List of References Poter, Michael E. 1980. Competitive Strategy. London: Collier Macmillan Publishers. Boon, Louise E. , and Kurtz David L. 2002. Contemporary Business. 11th ed: Harcourt College Publishers. McConnell, Campbell R. , and Brue, Stanley L. 2005. Microeconomics: McGraw-Hill Ryerson. Ferrell, O. , Hartline, M. , Lucas, G. , Luck, D. 1998. Marketing Strategy. Orlando, FL: Dryden Press. Childs, N. , 2007. Rough Rice Exports Critical to U. S. Rice Producers. Amber Waves. [ online] Available from: ers. usda. gov/AmberWaves/February07/Findings/RoughRice. htm [cited 12 August 2005]. Charoen Pokphand Group. , C. P. History. [online]. Available from: cpthailand. com/default. aspx? tabid=81 [cited 7 July, 2005]. Charoen Pokphand Group. , C. P. Businesses. [online]. Available from: cpthailand. com/Home/OurBusinesses/tabid/228/Default. aspx [cited 11 July, 2005]. C. P Intertrade. , Rice Product. [online]. Available from: cpthairice. com/Product/tabid/71/Default. aspx [cited 11 July, 2005].

Monday, October 21, 2019

A Comprehensive Guide on Writing a Character Analysis

A Comprehensive Guide on Writing a Character Analysis 10 Steps to Creating an Outstanding Character Essay Analysis Character analysis is an essay, which aims to describe a certain character from a book or a popular figure that exists in reality. Such paper is concentrated on personal features and character of an analyzed person. However, a high school character analysis greatly differs from a college one, because it requires more detailed research and has specific demands. Moreover, you also need to follow one of the formatting styles: MLA; APA; Harvard; Chicago/Turabian. If you are a college freshman or have never written a university character analysis before, you should be ready to face lots of requirements, including context, structure and thoughtful analysis. You can include personal stories and experience to support the topic. Below we have gathered the best 10 tips to write a flawless character analysis. A thorough research You must know every feature of the analyzed character, his personal qualities and background. That is why you should gather as much opinions and views, as possible. You should understand that the same character looks completely different in various sources, so it is important to stick not only to the initial book but also to other credible sources. They include: Newspapers; Magazines; Articles; Blogs; Videos. Shape your ideas with the help of an outline Outline is not a compulsory part of your character analysis if the opposite is not indicated by your professor. However, it is a very important section for your own convenience, because with its help you will always know what to write about, step-by-step. Without an outline you can lose track of the general flow of your essay and won’t be able to deliver a quality text. An outline is a plan, a list of all the ideas you want to share with the reader. Strong introduction and a thesis statement Every written assignment should always start with an introduction paragraph, which contains a thesis statement in the last sentence. Your goal is to prove the audience that you have serious reasons to write about a chosen character. You can insert a quote from the source text or provide interesting and unknown details about a person you want to tell about. However, such information should be general, without too much information. Describe hero’s character Your body paragraphs should contain information on all of the features you have found about the discussed person. Start with a powerful statement and then support it with evidence. Remind all of the episodes, which prove your point of view. For that purpose you will have to read the book from the first page to the last one. Write about the key conflict Even though your task is to discuss a person or a character, you should still explain what the main conflict of the analyzed piece is. This will help you to explain the reader why the analyzed character is good or bad, acts right or wrong, etc. If you are not able to identify the conflict on your own, turn to your professor or a professional writing company! Use clear language Some students think that a character analysis doesn’t require academic language and decide to use slang instead. However, your essay should always remain academic and contain clear English. Never use words, which you are not able to find in the vocabulary, as it may greatly lower your final marks. Make sure you choose a proper character type Every literature assignment should include specific terms, so when you analyze a character you should always define what his type is: Protagonist (the main hero); Antagonist; Major character; Minor character; Dynamic; Stereotypical; Foils; Single-dimensional; Three-dimensional. State your position You need to process various opinions and arguments to show the character both from good and bad sides. In addition, you need to present a fresh look on the plot of the story and on the character himself to interest the reader. Include questions without an answer You can tell the audience about unanswered questions from the text or ask them yourself. In such a way, your reader will think about your essay even after finishing it and may even want to continue the research. Get quality assistance If you are limited in time and have tens of other assignments to be delivered, we are there to help! Even if you don’t have a wish to work on a character analysis or have no ideas what to write about, there is no need to panic. Our professional writers and editors are always ready to create an original character analysis for you, meeting all of the demands and requirements.

Sunday, October 20, 2019

Biography of Walt Whitman, American Poet

Biography of Walt Whitman, American Poet Walt Whitman  (May 31, 1819–March 26, 1892) is one of the most significant American writers of the 19th century, and many critics consider him the nations greatest poet. His book  Leaves of Grass, which he edited and expanded over the course of his life, is a masterpiece of American literature. In addition to writing poetry, Whitman worked as a journalist and volunteered in military hospitals. Fast Facts: Walt Whitman Known For: Whitman is one of the most famous American poets of the 19th century.Born: May 31, 1819 in West Hills, New YorkDied: March 26, 1892 in Camden, New JerseyPublished Works: Leaves of Grass, Drum-Taps, Democratic Vistas Early Life Walt Whitman was born on May 31, 1819, in the village of West Hills on Long Island, New York, approximately 50 miles east of New York City. He was the second of eight children. Whitman’s father was of English descent, and his mother was Dutch. In later life, he would refer to his ancestors as having been early settlers of Long Island. In 1822, when Walt was 2 years old, the Whitman family moved to Brooklyn, which was still a small town. Whitman would spend most of the next 40 years of his life in Brooklyn, which grew into a thriving city during that time. After finishing public school in Brooklyn, Whitman began working at the age of 11. He was an office boy for a law office before becoming an apprentice printer at a newspaper. In his late teens, Whitman worked for several years as a schoolteacher in rural Long Island. In 1838, he founded a weekly newspaper on Long Island. He reported and wrote stories, printed the paper, and even delivered it on horseback. By the early 1840s, he had broken into professional journalism, writing articles for magazines and newspapers in New York. Library of Congress Early Writings Early writing efforts by Whitman were fairly conventional. He wrote about popular trends and contributed sketches about city life. In 1842, he wrote the temperance novel  Franklin Evans, which depicted the horrors of alcoholism. In later life, Whitman would denounce the novel as â€Å"rot,† but at the time it was a commercial success. In the mid-1840s, Whitman became the editor of the Brooklyn Daily Eagle, but his political views, which were aligned with the upstart  Free Soil Party, eventually got him fired. He then took a job working at a newspaper in New Orleans. While he seemed to enjoy the exotic nature of the city, he was apparently homesick for Brooklyn. The job only lasted a few months. By the early  1850s  he was still writing for newspapers, but his focus had turned to poetry. He often jotted down notes for poems inspired by the busy city life around him. Leaves of Grass In 1855, Whitman published the first edition of  Leaves of Grass. The book was unusual, as the 12 poems it included were untitled and were set in type (partly by Whitman himself) that looked more like prose than poetry. Whitman had written a lengthy and remarkable preface, essentially introducing himself as an American bard. For the frontispiece, he selected an engraving of himself dressed as a common worker. The green covers of the book were embossed with the title â€Å"Leaves of Grass.† Curiously, the title page of the book, perhaps because of an oversight, did not contain the authors name. The poems in the original edition were inspired by the things Whitman found fascinating: the crowds of New York, the modern inventions the public marveled over, and the raucous politics of the 1850s. While Whitman apparently hoped to become the poet of the common man, his book went largely unnoticed. However,  Leaves of Grass  did attract one major fan. Whitman admired the writer and speaker Ralph Waldo Emerson and sent him a copy of his book. Emerson read it, was greatly impressed, and wrote a letter to Whitman: I greet you at the beginning of a great career. Whitman produced approximately 800 copies of the first edition of  Leaves of Grass, and the following year he published a second edition, which contained 20 additional poems. Evolution of Leaves of Grass Whitman saw  Leaves of Grass  as his life’s work. Rather than publishing new books of poems, he began a practice of revising the poems in the book and adding new ones in successive editions. The third edition of the book was issued by a Boston publishing house, Thayer and Eldridge. Whitman traveled to Boston to spend three months in 1860 preparing the book, which contained more than 400 pages of poetry. Some of the poems in the 1860 edition referred to homosexuality, and while the poems were not explicit, they were nonetheless controversial. Civil War Getty Images In 1861 during the beginning of the Civil War, Whitman’s brother George enlisted in a New York infantry regiment. In December 1862, Walt, believing his brother may have been wounded at the  Battle of Fredericksburg, traveled to the front in Virginia. The proximity to the war, to soldiers, and especially to the wounded had a profound effect on Whitman. He became deeply interested in helping the wounded and began volunteering in military hospitals in Washington. His visits with wounded soldiers would inspire a number of Civil War poems, which he would eventually collect in a book called  Drum-Taps. As he traveled around Washington, Whitman would often see Abraham Lincoln passing by in his carriage. He had a deep respect for Lincoln and attended the presidents second inauguration on March 4, 1865. Whitman wrote an essay about the inauguration, which was published in The New York Times on Sunday, March 12, 1865. In his dispatch, Whitman noted, as others had, that the day had been stormy up until noon, when Lincoln was scheduled to take the oath of office for the second time. But Whitman added a poetic touch, noting that a peculiar cloud had appeared over Lincoln that day: As the President came out on the Capitol portico, a curious little white cloud, the only one in that part of the sky, appeared like a hovering bird, right over him. Whitman saw significance in the odd weather and speculated that it was a profound omen of some sort. Within weeks, Lincoln would be dead, killed by an assassin (who also happened to be in the crowd at the second inauguration). Fame By the end of the Civil War, Whitman had found a comfortable job working as a clerk in a government office in Washington. That came to an end when the newly installed secretary of the interior, James Harlan, discovered that his office employed the author of  Leaves of Grass. With the intercession of friends, Whitman got another federal job, this time serving as a clerk in the Department of Justice. He remained in government work until 1874, when ill health led him to resign. Whitman’s problems with Harlan actually may have helped him in the long run, as some critics came to his defense. As later editions of  Leaves of Grass  appeared, Whitman became known as â€Å"America’s good gray poet.† Death Plagued by health problems, Whitman moved to Camden, New Jersey, in the mid-1870s. When he died on March 26, 1892, the news of his death was widely reported. The San Francisco Call, in an obituary published on the front page of the March 27, 1892, paper, wrote: â€Å"Early in life he decided that his mission should be to preach the gospel of democracy and of the natural man, and he schooled himself for the work by passing all his available time among men and women and in the open air, absorbing into himself nature, character, art and indeed all that makes up the eternal universe.† Whitman was interred in a tomb of his own design in Harleigh Cemetery in Camden, New Jersey. Legacy Whitman’s poetry was revolutionary, both in subject and style. Though considered eccentric and controversial, he eventually became known as â€Å"America’s good gray poet.† When he died in 1892 at the age of 72, his death was front-page news across America. Whitman is now celebrated as one of the countrys greatest poets, and selections from Leaves of Grass are widely taught in schools and universities. Sources Kaplan, Justin. Walt Whitman, a Life. Perennial Classics, 2003.Whitman, Walt. The Portable Walt Whitman. Edited by Michael Warner, Penguin, 2004.

Saturday, October 19, 2019

Women and children in mesopotamia Research Paper

Women and children in mesopotamia - Research Paper Example Many cultures have continually improved upon equality for women throughout time, and thus it seems that the ancient world would provide some of the most dangerous and unfair societies for women to live in. However, in Daughters of Isis: Women of Ancient Egypt, Joyce Tildesley argues that women in Ancient Egypt actually experienced a great deal of political and financial freedom (Tildesley, 2005), particularly when compared with its contemporary cultures. A number of goddesses (including Isis herself) played a huge role in Egyptian culture and there were also a huge number of ruling Pharaoh women who were able to take power without marriage to a man. This situation may be due to a huge number of factors, including the unusual geographical features of Egypt, which will be covered within this paper. However, despite the fact that women in Ancient Egypt experienced a number of freedoms that women in Mesopotamia, Ancient Greece and Rome did not have access to (Tildesley, 2005), it is clea r that men still dominated society, and some of the assumptions of fairness are based upon documents that may not be accurate. Geographical Features Ancient Egypt was subject to a number of geographical constraints, mostly related to its place on the river Nile. This is often suggested to have made a difference to the lifestyles that people led within the area and the constraints on what they were allowed to do. As an arid landscape, the Nile River provided the only source of water in the area, and the people relied upon this to grow crops. If the Nile did not flood as expected, food could be scarce for the next year (Stearns, Gosch & Grieshaber, 2008). In this way, the Egyptians placed a lot of emphasis on the way that the river worked and could only work in certain areas dependent on the seasons. It is perhaps this need for flexibility for living and working arrangements that meant that women could have a more flexible attitude towards work and property ownership, which would depe nd on the Nile (Stearns, Gosch & Grieshaber, 2008). Although Ancient Egypt is generally considered to be a separate culture than those surrounding it, it must be noted that there were several visitors to the region who may have had an influence on Egyptian culture (Stearns, Gosch & Grieshaber, 2008). Those from the Greek empire often came, and wrote many observations about the Egyptian way of life. Assyria and Canaan were neighbors, and it is military campaigns between these cultures and the Egyptians that may have played a role in the attempt to eradicate female pharaohs in the New Kingdom. Mesopotamia was also a hugely important ancient culture, and the status of women here represents well the treatment of women in the majority of the ancient world, and thus will be covered in more detail later. Women in Ancient Egypt It is often argued that women held a prized place in Ancient Egyptian society for a number of reasons. There were a huge number of influential female Pharaohs in Anc ient Egypt, including Cleopatra (Tildesley, 2005). The ability of women to hold a ruling position seems to go against much of what occurred within the Ancient World and even within modernized Europe and America. However, it could be argued that there were still a majority of male pharaohs and many of these ruling women did not take part in the same number of administrative duties as the men (Stearns, Gosch & Grieshaber, 2008). Both men and women in ancient Egypt did have the right to own property, as well as take this property with them as part of divorce proceedings. In this area, Egyptian women did seem to have a much more positive role in legal proceedings, particularly when it is noted that these freedoms were not part of

Friday, October 18, 2019

Multi-generational Sustainability Perspectives and Practices Research Paper

Multi-generational Sustainability Perspectives and Practices - Research Paper Example In addition, this study aims at identifying the similarities and differences between the environmental perspectives between the two generations. The respondents were asked to rate the environment in their local community, their nation, and the world. Data was obtained through interviewing grandparents, parents, and fellow students. The data obtained was qualitatively analyzed to determine the similarities and differences in environmental perspectives between the two generations. The results, except for few surprises, were what one would expect. Most of the respondents believed that their local environments were to some extend satisfactory, while the global environment was in immense trouble. In addition, the respondents differed and concurred on some perspectives towards the environment Discussion People hold different perspectives about the environment. The way people perceive the environment determines the way they use natural resources, their consumption practices, recreation, tra vel, and food sources and storage. People’s perspectives on the environment have been divided into four classes: imperialism, utilitarianism, stewardship and romanticism. These groups of perspectives account for majority of the opinions and perspectives that most individuals hold about the environment. The opinion of stewardship holds that people have a certain responsibility and privilege in relation to their surroundings, as stewards of the environment. This is similar to what nearly all the grandparents and parents hold towards the environment. Most of the elderly noted that they believe that it is their duty, as human beings, to take care of the environment, and to treat anything that is on it with respect. One thing that came out of the interview with the elderly is that, the environment consists of both the living and non living things. The elderly consider the environment as sacred and that it is biblical to take care of it. They consider it a religious duty of every i ndividual to take care of the environment. These respondents viewed the environment as uncontrollable, unpredictable and powerful, and the only thing they can do is to be fatalistic, and accept the good and the bad that comes from it. This view implies that people can only be submissive in the face of environment. This submissive nature of the environment dates back to history, according to Nash (1967), and is based on the inability of the people to control nature and on the association of the environment with the supernatural. Just like stewardship, imperialism is connected to the biblical perspective of the environment. Some of the fellow students believe that the environment was created and given over to mankind to explore and rule over it. Among the youth and the parent respondents, they feel that there is no sacred bond that exists between God and the environment. They believe that by ruling over the environment and controlling it would earn them respect from God. This gives th e reason for the extreme actions against the environment while trying to control and rule over it. This can be attributed to the rapid increase in environmental degradation among the youths. Ancient imperialists practiced and offered sacrifices to God. One of the ancient imperialists suggested that conquering nature is the highest aspiration an

To live Essay Example | Topics and Well Written Essays - 500 words

To live - Essay Example Therefore, one should need not give up on hope no matter the situation a person faces. The film has some of the conventional Chinese though like Confucianism and Buddhism. Additionally, the film shows the responsibilities of a person in life. The film outlines the life of Fungui during various Chinese periods, like Cultural Revolution and civil war. The conversation between Chun-sheng and Ji-Zhen expresses how important life is. When Chun-sheng killed the son to Fugui and Jia-Zhen, Jia-Zhen told Chung-shend that he hated him. Life signifies the You-qing death. However, at the end of the movie , when Chun-sheng lost hope in life due to the death of her wife but was encouraged by Jia-Zhen to live a strong life. Some of the conventional Chinese thought like Confucianism and Buddhism are offered the expression. In Buddhism, suffering arises due to human desires. Therefore, one needs to live a simpler life. In the film, we see Chun-send falling in love with cars. Driven by such a desire, he later becomes a driver after joining army. The experience of Fugui in the film shows the life’s responsibility, which is a belief from the Confucianism. At the start, Fugui failed to understand the responsibilities and hardship that come along in life (Yimou, (Director). 1994). After losing almost everything, Fugui realized that he needs to take responsibilities to take care of his family. He started earning a living as a puppeteer. When joined the army during the Cultural Revolution and civil war he kept saying that he had to live, he had to go home, he had a family that depended on him. The experience of Fugui shows that one needs to take responsibility in life irrespective of the condition that he faces. â€Å"To Live† is a movie that is filled with hope. It show that even in difficult time when individual suffer emotionally and physically, they still have a strong life belief. It is believed that life will always be

Thursday, October 17, 2019

Contemporary Issues in Auditing Assignment Example | Topics and Well Written Essays - 3000 words

Contemporary Issues in Auditing - Assignment Example An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe our that our audit will provide a reasonable basis for our opinion. Our audit procedures will include test of of documentary evidence supporting the transactions recorded in the transactions, tests of physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected customers, creditors, legal counsel, and banks. At the conclusion of our audit, we request certain written representations from you about the financial statements and other related matters. Our fees for this audit will be based on the time spent by various members of our audit staff at our regular rates, pus direct direct expenses. We will notify you immediately if any circumstances we encounter that could significantly affect our initial audit fee estimate f In order to us to work as efficiently as possible, it is understood that your accounting staff will provide us with the prior year's trial balance on or before January 15, 2008, and also with the schedules and and account analysis described on the separate attachment. It is standard operating procedure tha... ..................... February 20, 2008 Delivery of audit report......................... March 5, 2008 Our fees for this audit will be based on the time spent by various members of our audit staff at our regular rates, pus direct direct expenses. We will notify you immediately if any circumstances we encounter that could significantly affect our initial audit fee estimate f8,000. In order to us to work as efficiently as possible, it is understood that your accounting staff will provide us with the prior year's trial balance on or before January 15, 2008, and also with the schedules and and account analysis described on the separate attachment. If these arrangements re in accordance with your understanding, please sign this letter in the space provided and return to a copy to us at your earliest convenience. Very truly yours,----------------------------------- Carter and Corbin Chartered Accountants Accepted by: ____________________ Date Ethical Part cover 15% - The information that should be passed to the new auditors- clearance from previous auditor To the Stockholders, Rentokill Initial London November 28, 2007 Dear sir/maa'am: It is standard operating procedure that a new external auditor must contact your company's former external auditor. Thus, please send us recommendation letter addressed to your prior

History of the Middle East, 6001453 Essay Example | Topics and Well Written Essays - 750 words

History of the Middle East, 6001453 - Essay Example When the aforementioned is compounded with the fact that neither really knew the other and that, ultimately, the Christian Crusaders were entering into a territory alien to them and which, historically speaking, they had no territorial claim over, prejudices only deepen. These prejudices color historical accounts, as is amply evidenced in the contrasts which exist between the European and the Muslim accounts of the First Crusade. While there is consensus over historical events, these accounts are markedly different in terms of portrayals/depictions of the other. Consensus prevails with regard to the history of the first crusades. As Gibb (1950) explains in his article, "The Arabic Sources for the Life of Saladdin," the two most prominent of the recorded eye-witness accounts, those by William of Tyre and Ibn Al Athir, similarly report Christian military victory over the Muslims. Indeed, Ibn Al Athir, as does William of Tyre, writes that when the Crusaders first came to the Arab lands in 1095-1096, they achieved tremendous victories over the Muslims. The Europeans, according to both, overtook several Muslim provinces, such as Toledo, Andalusia and Sicily, extending their armies to invade Antioch and most importantly, Jerusalem (cited in Gibb, 1950). The implication here is that there is agreement over the basic historical facts. Consensus also prevails over the reasons for the Muslim defeat and European victory. As is evident from Amin Maalouf's (2001) account of the Crusades as recorded and reported by Muslim historians, Arab defeat was an outcome, not just of petty rivalry among various Arab leaders and factions, but of the Crusaders' utter and unshakable conviction that they were doing the work of God. This belief propelled the Crusaders towards victory, while lack of cohesion among the Muslims quite effectively determined their defeat (Maalouf, 2001). The Arab and European accounts of the Fall of Jerusalem do not differ much in this respect. The above identified similarities should not obscure the fact that there are marked differences between the two accounts, especially with regard to depictions of the other. A reading of Ibn Al Athir's account of the encounter evidences the extent to which the other' was perceived of in terms of prejudiced stereotypes (cited in Gabrielli, 1984). For example, Usama's account of "Frankish Medicine," expresses the idea that, irrespective of Christian victories, the Crusaders had neither civilization nor knowledge. Indeed, Usama claims that European doctors killed, rather than cured, their patients practicing a form of medicine that had little to do with scientific knowledge (cited in Gabrielli, 1984). Other eyewitness accounts advance Usama's perceptions of the Crusaders as an ignorant and uncivilized people through unflattering descriptions of their lifestyles, style of eating and personal hygiene (Gabrielli, 1984). Indeed, it would hardly be an exaggeration were one to assert that Musl im eyewitness accounts of the encounter tend towards the portrayal of others as uncivilized savages. Interestingly, Christian accounts of the encounter tend towards a similarly unflattering description. This is amply evidenced in Mansses II's congratulatory letter to the Crusaders. Within the context of this letter, the victory is applauded in terms that speak of religious conflict and an

Wednesday, October 16, 2019

Contemporary Issues in Auditing Assignment Example | Topics and Well Written Essays - 3000 words

Contemporary Issues in Auditing - Assignment Example An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe our that our audit will provide a reasonable basis for our opinion. Our audit procedures will include test of of documentary evidence supporting the transactions recorded in the transactions, tests of physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected customers, creditors, legal counsel, and banks. At the conclusion of our audit, we request certain written representations from you about the financial statements and other related matters. Our fees for this audit will be based on the time spent by various members of our audit staff at our regular rates, pus direct direct expenses. We will notify you immediately if any circumstances we encounter that could significantly affect our initial audit fee estimate f In order to us to work as efficiently as possible, it is understood that your accounting staff will provide us with the prior year's trial balance on or before January 15, 2008, and also with the schedules and and account analysis described on the separate attachment. It is standard operating procedure tha... ..................... February 20, 2008 Delivery of audit report......................... March 5, 2008 Our fees for this audit will be based on the time spent by various members of our audit staff at our regular rates, pus direct direct expenses. We will notify you immediately if any circumstances we encounter that could significantly affect our initial audit fee estimate f8,000. In order to us to work as efficiently as possible, it is understood that your accounting staff will provide us with the prior year's trial balance on or before January 15, 2008, and also with the schedules and and account analysis described on the separate attachment. If these arrangements re in accordance with your understanding, please sign this letter in the space provided and return to a copy to us at your earliest convenience. Very truly yours,----------------------------------- Carter and Corbin Chartered Accountants Accepted by: ____________________ Date Ethical Part cover 15% - The information that should be passed to the new auditors- clearance from previous auditor To the Stockholders, Rentokill Initial London November 28, 2007 Dear sir/maa'am: It is standard operating procedure that a new external auditor must contact your company's former external auditor. Thus, please send us recommendation letter addressed to your prior

Tuesday, October 15, 2019

Case Study Based On Arab Culture Example | Topics and Well Written Essays - 500 words

Based On Arab Culture - Case Study Example Nasser into accepting the vaginal examination for Samia. Negotiation, according to Schim and Doorenbos (2011, p. 1), is a suitable approach in cases where cultural appreciation and cultural accommodation alone cannot permit care objectives. An understanding of cultural orientations that establish a barrier is necessary, a factor that is consistent with the fourth standard of the Expert Panel on Global Nursing & Health (2010, p. 7). With background knowledge of reasons for the barrier to vaginal examination, the nurse can engage Mrs. Nasser, focus her attention on the issue, and help her understand that the examination will not compromise the girl’s virginity and that the girl’s health, which could extend to her reproductive health, is far more important than the value of virginity. This would allow for consent and preventive care that Mrs. Nasser, as an Arab, values (Purnell, 2014, p. 172).   Accommodation and negotiation are the suitable culturally congruent strategi es that may be effective in addressing Mrs. Nasser’s needs. Accommodation involves accepting a client’s need because the performance of the need is possible and the need offers no harm. In the case, Mrs. Nasser’s concern is a direct examination of her daughter’s genitals and if an alternative test criterion exists, such as analysis of urine or blood sample, then the nurse should accommodate the client’s demand and use the alternative measures. Negotiation would, however, be suitable if alternative tests are either ineffective or not applicable to the case. It would then require a tactical approach, which demonstrates cultural competence, to convince Mrs. Nasser against her position. The understanding value on virginity as the barrier, convincing Mrs. Nasser that the virginity would not be compromised or convincing her that the traditional value for virginity is not as important as the real value for the girl’s reproductive health would help.