France in the American Revolution Essay Example for Free

France in the American Revolution Essay The job of France in the American Revolution can be distinguished as recognizable and obvious. In spite of the way that the nation experienced money related troubles, it had figured out how to utilize the American Revolution as a powerful device to debilitate most despised adversary in the two issues of Europe, Britain and numerous different nations. The situation of the British Empire was truly harmed and along these lines, France anticipated that the United States should align with it. There are numerous recommendations and suppositions about the job the nation has played in the American Revolutionary War. Some contend that the sole reason for the nation was to vindicate the British Empire as France had lost its domain in America subsequent to marking the Treaty of Paris in 1763. Others guarantee that the nation has settled on up choice to mediate not to vindicate, but since of powerful urge to vindicate the loss of Canada. Nonetheless, the generally help recommendation is that France took an interest in the American Revolution as a result of frantic French situation in Europe. All things considered, America had neglected to debilitate the British force and war had all the earmarks of being a shocking disappointment for French desires. It is contended that the nation â€Å"was frantic for harmony yet didn't endeavor to sell out the United States†. (p. 87) Therefore, France can be characterized as one of the most significant supporters in American Revolution. Obligation upkeep was the essential issue of the French government and the war brought about increasingly extreme budgetary emergency which â€Å"which gave the quick event to the arrival of those powers which broke the French political and social order†. (p. 134) Summarizing, France entered the progressive war in 1779 and helped the United States to get free from the British Empire. France was eager to turn into the primary business accomplice of the recently framed and free United States, however its expectations neglected to be acknowledged, yet France became significant exchange accomplice. France expected to be perceived in the American Revolution and to be valued, just as it was going to re-gain its regions in the United States. Works Cited Dull, Jonathan R. A. Political History of the American Revolution. USA: Yale U. Press, 1985.

Late Roman, Early Christian and Byzantine Art Essay

Late Roman, Early Christian and Byzantine Art - Essay Example Galla Placidia passed on in Rome, and independent of a long custom despite what might be expected, it is not at all like she was ever covered in Ravenna. No doubt, she was let go in the Rotunda of St. Petronilla. The Rotunda is recognized as to have been the sepulcher of the family members of Theodosius, and Galla herself. Present day scholarly assessment is that Mausoleum of Galla Placidia was developed as a talk instead of sepulcher. It was interestingly connected to the narthex of the nearby church of Santa Croce, which is perceived to have been built by Galla Placidia so she conceivably bespoke the rhetoric, and it fittingly takes her name, however she was never let go there. The mosaics of Galla Placidia have interested a large number of guests from over the world throughout the hundreds of years (Stokstad 25) The sepulcher of the rhetoric includes a delightful mosaic of a glittery night sky. The stars more than 800 of them are set in concentric circles around a brilliant Latin cross, with the cryptograms of the Four Evangelists upon the spandrels. The bends of the side specialties have comparable brilliant examples upon a dim foundation, including a collection of blossoms and plants down with extra stars. Next, it is fundamental to consider that the cross on the mausoleum is extending toward the east as opposed to being joined with the situation of the Chapel. This is about without a doubt since the Chapel isn't adjusted to the in concordance with the set up custom, and the decorator somewhat rectified that by offering the focal cross the suitable arrangement. May be the most basic mosaic in the Mausoleum of Galla Placidia is an early representation of Christ as the Good Shepherd, arranged over the section upon the north side. The picture was normal in the Roman vaults of prior hundreds o f years, however there are fundamental progressions to be seen in his adjustment. As contradicted as to being delineated as an atypical compatriot, this Good Shepherd has a

Why Some Academics Hate Twitter Part III (The Sermon) Richmond Writing

Why Some Academics Hate Twitter Part III (The Sermon) Richmond Writing Location: Reading Student Journals (on paper!) My dear fellow Humanists: We are doomed in Birkerts Electronic Millennium unless we adapt to its forms of communication, yet carry with us the Humanities irascible and unhip hermeneutics for providing social commentary and critique. Notably, we somehow have to manage this for skim-the-surface students who live in an eternal now of consumerist bliss (or unfulfilled desire). I nail these 9.5 theses to the digital doors at Wittenberg. Since this is a blog, I wont make it 95, but that rascal Luther had the luxury of a bookish century to support his spleen. Get over your fetish for The Book. Reading and its habits, not bound volumes, transform our minds. As new forms of communication enhance the reading experience, we should move beyond our walls of books to consider how embedded film, audio, image, and experiential elements enhance new texts. Then we must develop critical methods to teach them. Civilization will not fall if we stop reading Henry James, sad as that would be. It did not end when most educated folk stopped reading Aquinas. If, however, we stop reading thoughtfully, were in real trouble. Embrace Web. 2.0 in a thoughtful manner. These tools can further the critical method of the technologically adept humanist. Ive learned that Twitter provides a painless way to post a link, report progress on a project, and share ideas quickly with those who share my interests. Blogs provide my students with the opportunity to practice in public what they do only for me in their paper journals, as they move from private to public (and ever more formal) discourse at their course wiki-sites. Refuse the eternal now culture and its interruptive technologies. I dont carry a cell phone. I check mail three times daily so I can focus on the tasks for which Im paid and evaluated: supporting students, doing research, and teaching well. To what extent do you practice such habits and provide an example to students? They learn, for instance, that I routinely delete e-mails without a subject line ?? Seduce others into seeing The Matrix for what it is. We have many tech users but few who consider their practices critically. Ask students in appropriate assignments to log their uses of a particular networked technology. It reveals much about them. Ive had fewer writers fret about those addicted to gaming when they take a long, hard look at how much time they dedicate to Facebook. Practice teche and episteme. Kudos to Tom Boellstorff in Coming of Age in Second Life for reminding me what these words mean, as he notes that academics live in their heads too often and dont create enough. For me, Techne means making in Second Life and outside it, by writing for a general readership in our local alternative weekly and other non-academic venues. Employ Ordnung without driving a buggy. Futurist Howard Rheingold found, when doing research for Look Whos Talking, that the Amish have a sophisticated system for deciding which new inventions get sanctioned or prohibited by their bishops. Generally the community use a new tool for a time, and at each step the members ask whether the tool builds community or pulls it apart. Dare to reinvent past treasures. Rezzables Virtual Tut, my own House of Usher Simulation, and Jane Austens (and Seth Grahame-Smiths) Pride and Prejudice and Zombies point the way to a New Humanities that will move beyond rigor for its own sake to bring playfulness and the ancient sense of ludusschool and playinto our classrooms. Question to paddlers of tomorrow. Textbook publishers, software companies, and some of our colleagues who are early adopters become overly eager and evangelize us about each wondrous new application that awaits. Like some evangelists, some of these paddlers want our money. Others mean well. I listen and apply theses 1-7 in these cases. Watch South Park or write for the Alphaville Herald. We need to take ourselves less seriously and find social commentary in the lowest of places. Humor is the best medicine to prevent sanctimoniousness. Thesis 9.5? Add your own in the comments section! Hush up Iggy does not count.

The Passive Voice in German

The passive voice is used much less in German than in English, but it  is  used  Active and passive voice forms are not tenses. The active or passive voice can be in the present, past, future or any other tense.   To conjugate verbs in the passive voice, you must know the forms of  werden  (to become).  German uses  werden  Ã‚   the past participle, while English uses to be.A passive voice sentence may or may not include the agent (by whom something was done), for example von mir (by me) in this sentence:  Der Brief  wird  von mir  geschrieben. |  The letter is being written by me.If the agent is a person, it is expressed in German with a  von-phrase:  von Anna  (by Anna). If the agent is not a person, then a  durch-phrase is used:  durch den Wind  (by the wind).  Only transitive verbs (those that take a direct object) can be made passive. The direct object (accusative case) in the active voice becomes the subject (nominative case) in the passive voice. Active/Aktiv   Ã‚  Ã‚  Der Sturm  hat  das Haus  zerstà ¶rt. |  The wind storm destroyed the building. Passive/Passiv (no agent expressed)   Ã‚  Ã‚  Das Haus  ist zerstà ¶rt worden. |  The building was destroyed.  Ã¢â‚¬â€¹ Passive/Passiv  (agent expressed) Das Haus  ist  durch den Sturm  zerstà ¶rt worden. |  The building was destroyed by the wind storm. False Passive (predicate adjective) Das Haus  ist zerstà ¶rt. |  The building is destroyed.Das Haus  war zerstà ¶rt. |  The building was destroyed. Note in the examples above: Except for the last false passive example, all the ACTIVE and PASSIVE sentences are in the same tense (present perfect/Perfekt).The ACTIVE verb form hat zerstà ¶rt changes to ist zerstà ¶rt worden in the PASSIVE.Although the normal past participle of werden is (ist) geworden, when the past participle is used with another verb, it becomes ist (zerstà ¶rt) worden.If the ACTIVE sentence contains a past participle (i.e., zerstà ¶rt), it will also appear, unchanged, in the PASSIVE sentence with worden.The agent (der Sturm) is not a person, so the PASSIVE voice sentence uses  durch  to express by — rather than  von. (Note: In everyday German, this rule is often ignored by native-speakers who may also use  von  for impersonal agents.)The preposition  von  is always dative, while  durch  is always accusative.  The false passive example is NOT in the passive voice. The past participle zerstà ¶rt is only being used as a predicate adjective, describing the condit ion of the building (destroyed). Vocabulary Note: Although it has little to do with the passive voice, a few vocabulary comments related to the examples above are in order. Besides house,  das Haus  can also refer to a building or structure. Second, although it has several meanings, German  Sturm  usually means a gale or a strong wind storm, as in Sturm und Regen (wind and rain). Because the two words are similar to English (cognates), it is easy to misunderstand their true meanings in German. Aus der Zeitung: Some slightly edited passive examples from a German newspaper with the passive verb bolded. Ein neues Einkaufszentrum soll in diesem Sommer erà ¶ffnet werden. (A new shopping center should be opening this summer.)  Er ist zum Mr. Germany gewà ¤hlt worden. (He was chosen Mr. Germany.)Es wurden zunà ¤chst keine genauen Zahlen genannt. (For the time being no exact figures were named/given.)Am Dienstag wurde im Berliner Schloss Bellevue gefeiert: Bundesprà ¤sident Johannes Rau wurde 70 Jahre alt. (On Tuesday in Berlins Bellevue Palace there was celebrating [it was celebrated]: Federal President Johannes Rau turned 70.) The passive voice in German is formed by combining the verb  werden  with the past participle of the verb you are making passive. To conjugate the verb forms in the passive voice, you use werden in its various tenses. Below are English-German examples of the passive in six different tenses, in the following order: present, simple past (Imperfekt), present perfect (Perfekt), past perfect, future and future perfect tenses. The Passive Voice  in Various Tenses English Deutsch The letter is (being) written by me. Der Brief wird von mir geschrieben. The letter was written by me. Der Brief wurde von mir geschrieben. The letter has been written by me. Der Brief ist von mir geschrieben worden. The letter had been written by me. Der Brief war von mir geschrieben worden. The letter will be written by me. Der Brief wird von mir geschrieben werden. The letter will have been written by me. Der Brief wird von mir geschrieben worden sein The passive voice is used more frequently in written German than in spoken German. German also uses several active-voice substitutes for the passive voice. One of the most common is the use of  man:  Hier spricht man Deutsch.   German (is) spoken here. -  Man sagt...   It is said... When a  man-expression is put into the passive, the agent is not expressed, because  man  (one, they) is no one in particular. Below are more examples of passive substitutes in German. Passive Voice Substitutes AKTIV PASSIV Hier raucht man nicht.One doesnt smoke here. Hier wird nicht geraucht.Theres no smoking here. Man reit die Straen auf.Theyre tearing up the streets. Die Straen werden aufgerissen.The streets are being torn up. Man kann es beweisen.One can prove it. Es kann bewiesen werden.It can be proved. Man erklrte mir gar nichts.Mir erklrte man gar nichts.No one explained a thing to me. Gar nichts wurde mir erklrt.Es wurde mir gar nichts erklrt.Mir wurde gar nichts erklrt.Nothing at all was explained to me. Notice: (1) The emphasis may be changed by placing different words first. (2) An indirect object (dative) pronoun (mir  in the last example) remains dative in either the active or passive voice. (3) In impersonal passive statements,  es  is often omitted, as in the last set of examples.

Summary Of The Lottery - 1490 Words

The Lottery 2 Mrs.Samantha walked down to the town square she was ready for the lottery. She was still grieving over the death of her best friend Tessie and was not ready for the lottery again. As she was walking down the street she ran into her friend, Mrs.Juliet and she said, â€Å"I think I might break out crying because the lottery was sacred and Old Man Warner if he was still here would not be happy that we have changed it. I can’t believe that he had died in the winter I guess it was just too cold for his little old body.’’ Mrs.Samantha and Mrs.Juliet were gossiping over the lottery, †Hey did you hear what Kanye said about the lottery, This year they are picking two people to fight to the death.â€Å" Just then Mary walked up and†¦show more content†¦He said, †Alright then let’s get started.â€Å" He started to call the names of the people who are allowed to be in the lottery. He called out † Kanye, Romeo, Jack, Jay Z, George, Antoniâ€Å" they all go get a slip of paper from the box. Now time for the girls †Kim, Mrs Samantha, Mary, Juliet, Jill , Beyonce, Cleopatra.â€Å" They all go get a slip of paper. The men open theirs first then the man who got the black dot has to fight to the death with a woman or a child. Jay Z asked †Who has the black dot?â€Å" Kanye held up the paper and it had a black dot on it. Jay Z told the women to open their slips of paper to see if they have the black dot. The women and children who are 10 or older opened their slips of paper. Beyonce raised up her slip of paper it had the black dot on it. Both Kanye and Beyonce walked forward. Jay Z took them to the arena so they can fight. Something was wrong they looked around and saw there were no weapons to help kill the person faster, so that meant they would have to try to kill each other by their hands only. That took longer and it would probably have a long time suffering in pain or the person could get killed instantly and have a fast death. People were not okay with this new method of the lottery they were confused and scared they didn’t want the lottery any more. They stall that the otherShow MoreRelatedSummary of The Lottery872 Words   |  4 PagesThe short story that this paper will look at is The Lottery by Shirley Jackson. It was first p ublished in The New Yorker on 26 June 1948. It is one of the most famous short stories in the history of United States literature history. This paper is a summary of the story from my point of view. The Lottery is a work of fiction that demonstrates rebellion and conformity while insinuating that a lottery is part of a ritualistic ceremony. The author was born in 1919. She struggled with depression throughoutRead MoreSummary On The Allegory Of Shirley Jacksons The Lottery871 Words   |  4 Pages Shirley Jackson’s story â€Å"The Lottery† serves as an allegory regarding humankinds inherent to be cruel and society’s ability to inure to violence. The author’s use of a third-person dramatic narrative combined with strong themes, symbols and irony clearly supports the lesson Jackson was trying to portray. Jackson’s short story shows how easy it is to be hostile when a group of villagers with a herd mentality blindly follow an outdated tradition an d that evil knows no boundaries. JacksonRead MoreSummary Of The Devil And Miss Prym And Shirley Jacksons The Lottery1182 Words   |  5 PagesPaulo Coelho, writer of The Devil and Miss Prym and Shirley Jackson, writer of â€Å"The Lottery†, both reiterate the idea that a democratic government can be very dangerous if wrong propositions are voted upon by a public. Likewise in both stories, wrong decisions are made by society, and bring conflict and chaos to a village. People are put in a life or death scenario, and little or nothing could be done because society chose to believe that doing wrong was justified morally. In The Devil andRead MoreSummary Of The Lottery By Shirley Jackson And The Ones Who Walk Away1384 Words   |  6 Pagesof a society or a community. In the short-stories, â€Å"The Lottery† by Shirley Jackson and â€Å"The Ones Who Walk Away from Omelas† by Ursula K. Le Guin, each display similarities when it comes to sacrifice for better. Although each society believes in the practice, in the story The Ones Who Walk Away from Omelas† the citizens believes the practice of locking a little boy away in a closest will benefit them to live happily and prosper. In â€Å"The Lottery† a town of people hold a yearly assembly where a personRead MoreCritical Analysis of The Lottery695 Words   |  3 Pagesâ€Å"The Lottery,† written by Shirley Jackson takes place on the twenty-seventh of June in a small town in the United States. The beginning of the story starts off talking about the local children gathering around and the town square where the lotter y is held. At the square, the little boys begin to gather stones from small to large ones and pile them up. The next people to show up at the village square are the husbands as they are discussing daily life amongst each other, then finally, the wives beginRead MoreThemes Of `` The Lottery `` By Shirley Jackson And The Ones Who Walk Away From 1861-18651553 Words   |  7 Pagesof attempted but failed equality in my final paper. The theme of equality is present throughout many of the dystopian short stories, novels, poems and films we have studied in class. The three stories I feel this theme is most present in are â€Å"The Lottery† by Shirley Jackson, â€Å"Harrison Bergeron† by Kurt Vonnegut and â€Å"The Ones Who Walk Away From Omelas† by Ursula Le Guin. In these stories society tries to make everything orderly and just. Their methods to promote equality are flawed. The goal in theseRead MoreThe Lottery by Shirley Jackson Essay987 Words   |  4 PagesThe Lottery By: Shirley Jackson Summary: The Lottery happens in June every year in a small village of about 300 people. Its a tradition held annually for well over 80 years and Mr. Summers who oversees several civic activities in the community like square dances, teenage club, and the Halloween program as well as the Lottery. The Lottery normally starts around ten oclock in the morning and is finished around noon, the townspeople gather at the center of the town. A small old blackRead MoreFiction Essay1407 Words   |  6 PagesLawrence and â€Å"The Lottery†, by Shirley Jackson provide two contrasting uses of Setting in a short story which accentuate the importance of the element in a story. One author has the ability to distract the reader, while the other author creates the structure of the story. 1. Introduction a. A brief summary of the â€Å"The Lottery†, by Shirley Jackson b. A brief summary of the â€Å" The Rocking-Horse Winner’, by D.H. Lawrence 2. Overview of the use of the Setting a. â€Å"The Lottery†, by ShirleyRead MoreAnalysis Of The Lottery By Shirley Jackson784 Words   |  4 Pagesthose groups. Then they came out for him and there was no one left to speak out for him. In the story â€Å"the lottery† by Shirley Jackson it explained how they play the lottery but rather than winning its actually a loss if you win. In the story they have a black box and slips of paper and if you have a black dot on your paper you get stoned to death. In their town it’s a tradition to play the lottery. So they come to the town square they all get called up to get their slip of paper and when everyone getsRead MoreCompare Contrast Fiction Essay794 Words   |  4 PagesCompare Contrast: The Rocking-Horse Winner/The Lottery ENGL 102_B40: Literature and Composition Spring 2011 Michaela Gates L23562144 APA Gambling, whether for life or money, is risky and success is not guaranteed, even if you ‘win’. Two different tales both involving risk. 1. Gambling for something valuable - One for life and the other for money 2. Characters’ Personalities - Paul was hopeful and cared deeply for his

Population Growth and Company Free Essays

Introduction The main purpose of the research done in the report is to discover and analyze the strategic intent and various other strategies to evaluate the internal and external influences that the company could go through owing to the dynamic market it operates in. Moreover, the evaluation of these strategies would involve examining the company’s performance in United States, the chosen host country. The performance would be looked upon with the use of the company’s annual reports since financial position of an organization is an important indicator of performance in the market. We will write a custom essay sample on Population Growth and Company or any similar topic only for you Order Now The research conducted is based on the secondary research approach considering the fact that the data pertaining to the company’s strategies and performance is available at various sources on internet. From the financial evaluation of the company, key findings extracted indicate that the company is running with fruitful profits and is expected to continue its good financial performance in the coming years. The sales growth rates are high and are expected to remain high. Moreover, its worldwide presence makes its inevitable for the company to yield high profits. This is cause if the company suffers a loss in one of the host countries, it offsets by the profit earned in other host countries, a benefit of global presence. Limitations of the study being conducted are numerous. Firstly, the research is a secondary research which may not be as useful in evaluating the internal and external strategies that the company adopts. Moreover, evaluation of the strategic environment may be accurate since the data on their website is authentic, but it may lack the truth which could have been obtained from the company through a qualitative research using the tool f In-Depth interviews with company officials or by gauging consumer perception of their brands, which could have helped in Judging their consumer demand and thus rightful profitability and expectation of future sales. The report would mainly be structured according to the priority of the findings that need to be extracted from the study. The first thing that would be evaluated is the company’s and the host country’s strategic environment analysis which would first involve the evaluation of various internal and external strategic environmental analytical tools. This would be followed y the analysis of the company’s internal environment. The external strategy would be evaluated of the host country, as it serves as an external source. The next section would be dedicated to discussing the participation strategy of the company, which meaner identifying the initial market entry modes that the company used to enter the US market. Moreover, the reason for entry modes used in this country will be discussed as well, with the help of identifying the advantages and disadvantages of the entry modes used, internal and external environment the company had at the mime of its entrance in USA and the key influences that persisted in the country and that persuaded the company to expand in this host country. The next section would involve a review of performance of the company. This will be evaluated using financial reports of the company, helping us see the sales growth, profitability, market share and the effort put in for corporate social responsibility activities. Final section would be a forecast based on the secondary research conducted and the findings future prospects in the host country, by forecasting its sales growth levels it could expect in the US market. The forecast will be of the next five to ten years based on the financial performance, market share, sales growth and Corporate Social Responsibility in the host country. This would also help in identifying the key influencing factors that could have an impact on the company’s future development in the host country and their impact on the company as a whole. The last section of the report would include certain recommendations based on the findings of the research conducted for this report, thus helping us analytically and practically see whether the suggestions put forth could be implemented and have practicability enough to be used in reality (meaning they are not out of context though they can be hypothetical but must be realistic and implantable). 2. About the Company Deanne, the original company was found in Barcelona, USA in 1919 by Isaac Caracas as a small factory that produced yogurt. He named the organization Deanne which meant â€Å"Little Daniel† after his son Daniel Caracas. The first yogurt began selling in the year 1923 to the pharmacies due to it being recommended by doctors for its therapeutic qualities. Ten years later the company moved to France from USA and the first French factory was built. The company moved to New York later after the World War II and Daniel Caracas employed a Swiss-born Spaniard partner named Joe Metzger. The company name was changed in the USA to Daemon to give it a more American touch. In 1968, Deanne aired its first campaign on TV. In the years, it launched its first diet (low fat) yogurt named Deanne Designated. In 1992 the company became an official sponsor of the national sports event of Olympics which was held then in Barcelona. Since 1998, the Group of Deanne has been categorized into three business divisions around the globe; Fresh Dairy Products (including courts, desserts and infant foods), Beverages (including mainly packaged water) and Biscuit and Cereal products. Geographically the company is now spread along countries in almost all the continents of the world (Empress, 1998). 3. Company and Host Country Strategic Environment Analysis 3. 1. Internal Environment Analysis The company aims towards resolving 6 issues as objectives of providing quality products to their customers; Innovation and rethink its achievements, embody approach positive power where the company aims to provide health food so as to embody it as a source of pleasure, connect, contact, conversation (this statement presents the fact that Deanne makes of use of every available meaner of contacting their customers), securing access to its raw materials, adapting the models and build its future (Deanne adopts the strategy of expanding in new markets (different countries) by adapting its models and products and lastly, growing reconciling economic and social ( this statement represents the fact that a company draws on its environment as measured by economic development. The mission of the company is to grow as a leader while working for the health of the consumers. Another part of its session is that it wishes to become a consultative organ for professionals through the various research activities it conducts and the company’s culture. The reason for the company to be a market leader in the food industry is the fact that the company products, varieties in flavors and healthy pleasures. Considering the organizations situation, the company mainly employs the internal strategy of maintaining a sustainable growth levels based on its corporate philosophy or ideally high growth levels of its shares by taking into account the following criteria; supporting profitable Roth in the business account that is an elementary component for the type of industry the company operates in, privileging the operating margin for enjoying the profitability on investments and accomplishing human and social policies (a particular element helping the firm gain huge success). For the firm, to achieve these objective mentioned above, it has to develop a global vision which incorporates the core values that the firm operates on, thus displaying the internal environmental attributes of loyalty, customer relationship and customer satisfaction. Namely, the arioso attributes that the company values and is included in the set of its core values are following; Openness: The company quotes and defines this value in the following words â€Å"Diversity is a source of wealth and change a constant opportunity’. Curiosity: This refers to an approach towards awareness and forecasting accurately, being in sync with other people, not accepting rigid ideas and models and imagination. Agility: Energy, suppleness, adaptability, vivacity, speed Simplicity: The term simply refers to the attributes of informality and practicality in a management style. Enthusiasm: Zeal, determination to do something, willingness to achieve goals. Boldness: Willingness to explore new, unconventional ways and take risk. Passion: Conviction, enthusiasm to lead, pleasure of work and the ability to rise above expectations and achieve excellence. Appetite for challenge: Optimistic, zealous and physical desire to grow and take the lead. Humanism: Showing concern for individuals (in this case consumers, employees or citizens). Sharing and Responsibility: Approach emphasizing on dialogue, transparency and teamwork. Responsibility is mainly focused on safety of people and products, thus acting pop- socially and environmentally friendly. Respect of others: Is sensitive to cultural differences, and aims to treat social and commercial partners with respect. Proximity: Mainly this term represent the idea of staying close to everyone like colleagues, consumers and clients, suppliers, stockholders and society. The company earns about 31 percent of sales from emerging markets, which is close to the target that the company has set for business that is 40 percent of the business on emerging markets and 60 percent in developing nations. About 60 percent of the sales of the brand fall under the following brands, Deanne, Avian, LIZ and WAHOO. These brands thus enable the company to optimize its advertising outlays. The advertising outlay serves as a key source that provides the company with fruitful rewards in terms of profitable growth based on the core value innovation and closer customer relationships. Moreover this key strategy has merged with the extension and promotion of brands called tag brands like Vitamin for low fat products and Prince for brands pertaining to children. Being a global brand, Deanne consists of various business lines and in each of these branches or lines Deanne is the world market leader. The market leader session that it holds is owing to the factors like marketing expertise, industrial efficiency, the breadth of the product range, and Research and Development (R;D). The company gained its world position by building upon strong position both the closer customer relationships and balanced long term relationships with major retailers, unrivaled acquaintance with local consumers and a recognized capacity for effective communication. Another value that the company caters to and that defines the company’s internal environment is the steady thirst for innovation to gain optimum consumer satisfaction. His process of developing a new innovative product begins with the identification of the customers’ needs. Since the company attaches great importance to this matter, the brand is built upon recognized marketing expertise, efficient R;D, strong brands and unrivalled experience in the categories of nutrition and health. N order to maintain a sustainable growth, the company has gone all the way to build a dual philosophy unique program that has made the business’ success inseparable from the respect of people and environment. The company ’s compassion for excellence has demonstrated its ability o the dynamic market and thus the changing environment it operates in. This the company does so with high potential commitment of their teams and simple structures that promote initiative and past experience they gained (Deanne. Com, 2012). 3. 1. 1 . Value-added Chain analysis Being the largest firm in the food industry, the company has designed its product in such a way so as to differentiate it from its competitors. He strategy to do this is to create the good’s perceived value such as it is indicated as being a premium product, create loyalty of the brand in hearts of the consumers and thus achieve low price insensitivity (lesser magnitude fluctuations in demand owing to the changes in price). This the brand does through its focus on the quality, the health and the real taste of their product. Additional elements that add up to the loyalty are creativity, innovation and customers’ service. The company spends a huge amount of money on R;D to adapt to the dynamic market. So to achieve this differentiation, the company employs an evaluation approach called Value-added Chain analysis. This method thus helps in understanding the part of operations of the company that create value. It specifies how a product moves from a raw material to its final form which is sold in the market (Annual Report, 2011). For this company, the value chain has been divided into two segments which are namely Primary activities and Secondary activities. 3. 1. 1 . 1. Primary activities The company aims for superior handling of the raw material of its products so as to reduce the damage to the minimum and thus improve the quality of yogurt. As part of this superior handling thus, the company makes yogurts using the best of ferments and fresh products to provide their customers with high quality food. This remarry activity is known as Inbound logistics. The operations of production along the same lines are aimed to be performed most efficiently. The operational efficiency is achieved by consistent manufacturing of products which they may call attractive and by responding promptly to customers’ specifications thus producing products according to their specifications or preferences. For instance, the quality of yogurt is protected and sustained by its packaging. Furthermore, the label on the packaging has the main purpose of attracting customers and providing them with maximum necessary information about the product. The quality is further maintained by owing to its daily production. This is known as outbound logistics. Considering the marketing and sale of the function of the company, the company has a strong coordination among its RD department, marketing department and product development department. According to the corporation, the key to success is product innovation. In the services, the company has the service of client telephone service which responds to the consumers’ queries, doubts and takes into account their opinions regarding various things. The secondary activities that take place in the organization are pertaining to infrastructure where the company has highly efficient and developed information systems helping them better comprehend the customers’ preferences in purchasing. For understanding the customer, the company implements various tools like phone interviews, focused groups and other types of market research. The company’s human resource department has a compensation program that major aims to compensate employees in order to motivate them to work creatively and productively. Deanne further makes an immense amount of investment in Research and Development by investing in technologies which thus low them to produce products at a consistently high quality. Moreover, the company has certain systems and procedures installed helping them find highest quality raw materials for production (Deanne Sustainability Report, 2011) 4. External Environment analysis There are various external factors or environmental factors that impact the organization on the whole. One of the major factors that have an impact on the company and can be considered as an external factor is the Demographics of the country in which it is operating. The USA population accounts for approximately 313 million. The median age of the country is 36. Years with the median age of males being 35. 6 years and the median age of females being 38. 2 years. Population growth rate is 0. 899 percent as per 2011, thus indicating a low growth, though the company’s popularity in the country is immense. Highest age demographic is on average 65 years. 82 percent of the country’s population resides in the Urban cities and towns. Annual rate of change of arbitration in the country as of 2010 is 1. 2 percent. The net migration rate in the country is 3. 62 migrants per 1000 population in July 2011. According to the US law, the articles 4 and 12 state that all yogurts must contain the yogurt† consideration in case they have alive bacterium at high levels. By high levels of alive bacterium the law meaner Yogurt bacterium must not be less than 10 million per gram. The company fulfills this requirement to the highest level and thus faces no breach against law, thus operating efficiently. The country is a Mediterranean country, with people following a Mediterranean diet where yogurt is an essential component of people’s diet and thus displays a huge market for the company’s product. Not only US families, but families in other countries like Greece and Italy also consume yogurt as an essential part of their diet. The country’s specific segments like children, parent’s and grandparent’s consume the product as a dessert, breakfast and snack or Just for pleasure, thus making the company’s product a success in this host country. Moreover, company’s products like Vitamin are targeted towards people who are self conscious and wish to look good so as to become acceptable in the society. These societal trends and the country’s cultural trend are country’s economy has grown substantially regardless of it being a developed nation beforehand as well and thus the willingness to pay higher for food has increased due o the country’s economic development. The family consumption levels have increased leading to increased demand of the company’s products in the US market. The US economy being the largest and most technologically powerful country has a per capita GAP of $48,100. GAP according to the Purchasing Power Parity (APP) is $15. 04 trillion in 2011. Real GAP growth of the economy is 1. 5 percent. Population below poverty line amounted to about 15. 1 percent which is very low, thus displaying the company’s high demand in the economy. The composition of the industrial sector in the economy on the other hand is 19. percent as of 2011. Highest household income of the country is 30 percent as of 2007, with the distribution of family income, according to the Gin index amounting to 45 in 2007. Inflation rate is 3 percent, which is quite low compared to other host countries. He country comes under the top ten markets in which Deanne operates with a 7 percent share contributed to the total sales growth. These statistics thus display the ideal situation for the company and has thus shown a significant increase in the Group’s profits owing t o its profitable operations in USA (Index mind, 2012). Being a constitution based federal republic, strong democratic traditions are followed kin the country, thus indicating the country’s openness to international participants into the economy. The US government thus divides the country’s food products under three differentiations. First category of food products being taxed is those used by humans or animals for their diet, on which the tax levied is 7 percent. The second category is that including bread, flour, milk and milky products, fruits, vegetables and other food products related to this category. The tax levied on these products is 4 percent. The third group includes all products that are not included in the two categories above. The tax levied on these products is 16 percent. Deanne being a food producing company thus has to pay almost all three taxes mentioned, owing to its wide portfolio of food products (Mind, 2012). Being a highly technologically advanced nation, the country helped Deanne make use of its various efficient technical tools, thus making it easier for the company to evaluate and perform market research to find the sales potentials among the various food categories it offers. Looking at the census data, the RD expenditure allocated by the government to the manufacturing industries as a percentage of net sales has reduced from 0. 7 percent to 0. 4 percent. This has been due to the government’s greater allocation of funds towards the ecological development representing that US nation is an CEO friendly nation working upon sustaining the health of its ecological system (United States Census Bureau, 2012). Considering the geographical location fact Or’s that impact the company in the host country, Deanne is highly affected by the US agricultural market as food industry has a major chunk dedicated to agricultural products in the country. Generally the climate of the country is temperate. However in the states of Hawaii and Florida, the climate is tropical, in Alaska it is arctic, in the Great Plains which is situated on the west of the Mississippi River, and the climate is semi-arid. Considering these weather conditions, the company has launched food products taking into account these weather conditions so as to attract customers to enjoy summers with chilly yogurt products which account for 58 percent, Baby nutrition accounting for 19 percent, Water accounting for 17 percent and Medical nutrition accounting for 6 percent. Deanne US market is an emerging market for the product Missouri†. The operations of the firm are running efficiently owing to its developed economy and high living standards, making the population willing to purchase their product higher compared to even the originating nation Spain. However, despite these fruitful rewards there are certain challenges which the company had to face owing to the existence of various international food manufacturing firms and small competitors in the form of restaurants, food stalls on streets and small scale food manufacturing companies. The introduction of the product Yogurt in the US market has brought about a huge boom in the company’s sales. This Greek yogurt had gone through the benefits in the US economy, due to the fact that the economy had highly technologically advanced tools that the company could use for yogurt production. The one major benefit that helped the company flourish in the US economy due to this particular product is the adoption of a new technology which the company adopted so as to assist them in catering to the consumer demand. This technology helped the organization improve to only the quality of the yogurt being produced, but also enhance the quality of other products in the portfolio. However, like any other business, the company faces certain threats in the economy. 4. 1 . Porter’s Five Forces Model Analysis 4. 1. 1. Threats of entrants The company when entered the US economy faced the threat of new competitors who might enter the economy. These included competitors like frozen yogurt producers like Tutu Fruit. Apart from that, being the initiator of and identifying the market for yogurt in US, it is probable that the company will face even more new entrants as the time goes by. 4. 1. 2. Power of Suppliers: It might be difficult for the company to operate in the host country owing to its unfamiliarity with the suppliers available and may thus give an opportunity to the suppliers to exploit their power and overcharge for the supplies being provided, thus increasing the company’s cost. 4. 1. 3. Threat of Product substitutes: The company also faced the threat of substitute products of yogurts like the frozen yogurt of Tutu Fruit. However, being the initiator, the company is the market leader in yogurt production in the country. 4. 1. 4. Power of buyers: Being a market leader and a multinational, the company has the power to bargain its way from suppliers and gain the benefit of lower cost supplies, despite their unfamiliarity with the product since the suppliers in US would want to be a supplier of such a huge organization. 4. 1. 5. Intensity of rivalry among competitors: Despite being a market leader, the company still faces an intense competition in the product yogurt as well as in other product categories launched in the industry (Deanne Sustainability Report, 2011). 5. Participation Strategy After conducting a market research, Deanne identified some of the key success reduce to product and thus elaborate on the success of these products due to these factors. Vitamin, a product category of Deanne, is known for its good taste and low fat. Other factors were the numerous kinds of products that came under this product line. Vitiating includes products like drinks, mousse and a regular yogurt. This was a star product for the company since the company yielded huge amounts of profits from the sale of this product. The other factors that led the company’s products to yield high profits are the high quality of products, taste and the health factor associated with these products. The company entered the US economy after conducting a comprehensive research to evaluate the potential of the products it offers. The results showed that US is an emerging market for the product Yogurt, and thus have a huge potential to grow in the US industry. Moreover, the decision of entering the US economy was taken mainly due to its strong economic situation and the availability of advanced infrastructure in terms of the technological tools available their that could help the organization produce its products in high quality. The strategy that it implemented while entering the country is a global strategy the many used while expanding in various countries around all the continents available. The strategy that the company adopted at the time was to achieve high growth rates or maintain a steady growth by establishing itself in the emerging markets of the products in the product portfolio of the company by conducting market research and evaluating the lifestyle trends of the country they target to enter. This is what was done when entering US market. The emerging markets were evaluated on two parameters by the company, the economic dimensions of product affordability by looking at the country’s income trends and standard of living and alee-addition by evaluating the willingness of buying the product and how much consumers want the product. This the company did in order to stay in closer proximity to the foreign markets they wish to operate in, disperse around the globe to attain higher growth levels and stay more attuned to its market. The major strategy which the company implemented aimed for boosting the company’s market share by achieving global presence in the products it offers. This it attempted to do so by focusing on three fundamental priorities. The first priority was to reweighs the reduce portfolios in order to ensure that the prices offered in each country are appropriate considering the country’s economic scale of pricing. The second priority was to increasingly focus on the promotion and point of sale events of the company’s products to ensure that the promotional and advertising activities are reaching the right customers and are effective enough to attract their attention. The last priority is to initiate a shift in the advertising of the company’s products to bring into limelight and focus upon the product’s quality so as to ensure the customers get highest value for the money they pay. Thus the company participation strategy in the host country is mainly to identify the emerging markets in the products they offer and establish in them to attain its broader vision of global presence (Deanne 1 1, 2012). 6. Performance overview The company has been enjoying high profitability and high growth rates since its expansion globally. The company has experienced a solid growth of 7. 7 percent in HI in the first half of 2012 and a 5. 9 percent growth the like-for-like category of the divisions experienced a rising trend in the sales levels in the first half, particularly in the second quarter of the year. In United States, Deanne made 7 percent of its sales in 2011, which amounted to 19. 3 billion Euro ($billion). How to cite Population Growth and Company, Papers

Auditing Practice Financial Accountability

Question: Discuss about theAuditing Practice for Financial Accountability. Answer: Introduction: The process of an audit was relied upon for many years, but the relevant practice of auditing comes into existence for a very short period. The methods have been adopted at the time of Industrial Revolution. Now the firms became aware of the need for fraud detection, financial accountability, etc. in the business. On the other hand, Control compliance becomes a much larger problem because of an established flexible and widely applicable control structures which often entail a colossal number of checks For these reasons it may be temporarily re-parameterized which generated the need and assurance for auditing in the firm.(audit analytics looking towards future). On the other hand, Zhang et al. (2012) discussed the fact that the methods of an audit are at risk of becoming less relevant if they do not change accordingly to meet the needs of stakeholder, especially for timeliness and scope. In this context a question rose by a very well-known author on the basis that whether the business is performing an audit or function of management if the group reviews analysis and gives their decision on the matter of the firm (Elder et al. 2013)? According to Kozlovski and Vasarhelyi (2014), large audit databases aimed about the validation of daily feeds. In the given case, Barry and Betty have three children. Robert and Chan were holding 20% shares of the company and Jane holds 40% shares. The reason behind is that she has a degree in management moreover she is associated with the daily work of the enterprise. In the first company meeting, she has informed the shareholders about the conversion of the business. Earlier the company was governed under the partnership act but now due to conversion, it is regulated under the corporation law. For this, the company has to make certain changes in their management. This report furnishes all the necessary information regarding the relevant changes. Nature of Auditing: It is helpful in locating the errors of the fraud. It detects and rectifies the mistakes. It boosts the morale of the staff. It is necessary for taxation purpose. The main aim behind this is to produce a reliable source of audit practice for smaller companies. It can be suspected that error and fraud detection has remained a paramount objective (Chandler and Edwards 2013). According to the queries of the shareholders of the company the audit report furnishes the following information: Process of Auditing: The Proper audit process is to be done in a systemized manner so that correct view of the financial condition of the firm can be ascertained. It needs proper planning related to announcement letters, meetings, audit program, etc. As we know that planning is the foremost step in any organization. Each person should make a proper plan so that he can work on it accordingly. In any business organization, proper planning is needed so that the other members of the company can work accordingly and gets up to date information about the enterprise. Moreover, it helps the auditor to notify the needs of the client (Christensen, Glover and Wolfe 2014). The next step is to do proper fieldwork: -proper fieldwork is required in case of preparing working papers, audit summary, etc. Working papers are those documents which includes all the relevant evidence related to the review. It is used by the management so that they can have an idea that the reports were planned and carried out correctly. Another step is to prepare Audit report: -it includes the draft of the meeting, response of clients, comments on customers, final report, etc. The report should be completed within 30 days after the completion of fieldwork. The last and final step is to prepare follow-up: - this includes the review and report of monitoring, audited annual report of the board, etc (Christensen, Glover and Wood 2012). Who could be the Auditor? As per the requirement of the act the person who makes an application to ASIC after fulfilling certain necessities. In the given case the company has to submit its registration report under the board before acting as an auditor. Hence, as per the statement, the firm can act as an auditor for the company BB Ltd (Asic.gov.au 2016). Would it be wise to allow a third party (the auditor) access to their confidential business information? Yes, an auditor can do so with the permission of the client to access on their financial statements or any confidential business information. The auditor helps the company by giving true and fair views of the financial accounts. What if they do not have the Accounts Audited? As per Australian law, it is not mandatory for a company to furnish audit report but the directors still felt the need of maintaining audited accounts of their business (Randtke and Detweiler. 2012). They can identify their weakness in accounting system easily and can work for the improvement. It also helps in locating fraud in the company. Now the management has full report about the directors day-to-day workings. Can Jane do the Audit Herself? The section 307 of the Corporation Act 2001 defines Audit as the opinion formed by the auditor whether the financial report are prepared in accordance with this act and accounting standards. The section 307A of the act requires that if an individual auditor or audit company is conducting audit then it should be conducted in accordance with the auditing standards. The section 324CD of the Corporation Act 2001 states out the conflict of interest situations. In the section 324CD (2) of the corporation act 2001 it is clearly stated if there exists a relationship between the auditor and the audited body then it will considered as conflict of interest. The relevant relationship if the audited body is a company includes that the auditor has relationship with the company, or the auditor is a current or former director of the company, or if the person is currently or formerly involved with the management of the company. The law therefore states that if the following condition exists then the person cannot be the auditor of the company. In the given case, Jane is a shareholder and is involved in the management of the company so it can be concluded according to the relevant provisions of the companies act that Jane cannot be the auditor of the company. Conclusion: Being the manager of the reputed audit firm of the city after analyzing all the documents and from the details furnish by the company it can be said that the association BB co.ltd has furnished all the answers of the queries arose by their shareholders and members in a very relevant manner as prescribed by the law. When the company pays a high dividend to their members than the irregularities of account cannot be noticed but when the revenue declines internal cost are scrutinized more diligently. Therefore, from the above mentioned definition we can understand that the term audit gives us a systemized knowledge of the subject The Company can fill the tender bid with its name after filing all the documents of the company. The company has conducted meeting regarding the conversion and the members of the board are agreed for it. The company has no criminal records or any infringement records in the past. The company has to maintain certain working papers in the future also than only the company can run its business smoothly and soundly. Hence, the company BB can act as a corporate in the near future. References: Badolato, P.G., Donelson, D.C. and Ege, M., 2014. Audit committee financial expertise and earnings management: The role of status.Journal of Accounting and Economics,58(2), pp.208-230. Chandler, R.A. and Edwards, J.R., 2013.British Audit Practice 1884-1900 (RLE Accounting): A Case Law Perspective. Routledge Christensen, B.E., Glover, S.M. and Wolfe, C.J., 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors' decision to invest?.Auditing: A Journal of Practice Theory,33(4), pp.71-93. Christensen, B.E., Glover, S.M. and Wood, D.A., 2012. Extreme estimation uncertainty in fair value estimates Implications for audit assurance.Auditing: A Journal of Practice Theory,31(1), pp.127-146. Davis, R.E., 2012. The Case for Continuous Auditing of Management Information Systems. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Elder, R.J., Akresh, A.D., Glover, S.M., Higgs, J.L. and Liljegren, J., 2013. Audit sampling research: A synthesis and implications for future studies.Auditing: A Journal of Practice Theory,32(sp1), pp.99-129. Erkens, D.H. and Bonner, S.E., 2012. The role of firm status in appointments of accounting financial experts to audit committees.The Accounting Review,88(1), pp.107-136. Guidance Statement GS 011 Third Party Access to Audit Working Papers GS 011 - 1 - Guidance StatementIssued by the Auditing and Assurance Standards Board Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Rubric, O., 2015.The application of analytical procedures in the audit process(Doctoral dissertation, University of Pretoria. Asic.gov.au. (2016).Applying for auditor or authorised audit company registration |Asic.gov.au. (2016).Applying for auditor or authorised audit company registration | ASIC - Australian Securities and Investments Commission. [online] Available at: https://asic.gov.au/for-finance-professionals/company-auditors/applying-for-auditor-or-authorised-audit-company-registration/ [Accessed 17 Aug. 2016].