Identity and Access Management - 1965 Words

Amit Kumar Cell: (864) 205-4309 | E-Mail: ak151170@gmail.com | 351 77th St , Richfield, MN 55432 CAREER FOCUS Amit Kumar is an IDAM Subject Matter Expert (SME) , Architect and Information Security Specialist with over 13+ years of technology industry experience. His background consists of several Architectural , Technical Lead and Leadership roles wherein he led teams of varying size through the Planning, Design, Implementation, and Deployment phases of critical IDAM based infrastructure. He also has extensive hands-on experience in the Implementation, Configuration, and Maintenance of several highly complex systems in an Enterprise Level environment. Mr. Amit is a Business Executive, and Thought Leader with a diverse†¦show more content†¦| |HARDWARE EXPERIENCE: |PROGRAMMING/ dATABASE: |AREAS OF UNDERSTANDING: |POLICIEs / derivatives / MEMOS: | |CISCO Router |HTML/CSS |Wide Area Network |Sarbanes-Oxley Act/ HIPPA | |Livingston Router |J2EE, JAVA, XML, JSP |Local Area Network | | |Proxy Servers |Linux Red Hat/Apache/ Unix |BD Responses to RFI, RFP | | |RAD Modem technologies |C/C++/C#/ JAVA/J2EE |Client/Server and Web-based | | |ATT Systemax |Active Directory/LDAP |Application Programming | | |Nortel Switches |Exchange 5.5/2000,08 |Continuity of Operations Planning | | |Cisco Switches/Routers |Access 2003, 2007, 2010 |(COOP) and Testing | | |Firewall |SQL server |Capital Planning and Investment | | |Wireless Routers |AD/ Kerberos/ Oath, SOA/WebShow MoreRelatedIdentity And Access Management For Hdos1500 Words   |  6 Pages Identity and Access Management for HDOs Health Delivery Organizations (HDOs) are continuously confronted with handling a large amount of sensitive patient information. These organizations must have the capability to protect patient privacy and the integrity of their personal information, and yet be able to share the information with clinicians and staff that have a legal need for the information to provide due care. HDO’s are also under pressure to increase the effectiveness of their regulatoryRead MoreIdentity And Access Management Business Proposal1351 Words   |  6 Pages Identity and Access Management Business Proposal MPTM-632-202 Raven Sims SPRING 2016  Huntington Ingalls Industries (HII) is a publically traded shipbuilding company that is the sole provider of manufacturing, engineering and management services to the nuclear energy, oil and gas markets. HII has built more ships in more ship classes than any other U.S. naval shipbuilder with over 36,000 employees domestically and internationally. Huntington Ingalls is the sole builder of U.S. Navy aircraftRead MoreIdentity And Access Management (Iam) Is A Vital Part Of1664 Words   |  7 PagesIdentity and Access Management (IAM) is a vital part of any organization’s security. Quite often, it is overlooked or not deemed important enough to invest in. It is very important for all employees, new and existing, to be given the proper access to the resources they need, and to be restricted from accessing resources they do not need, in order to perform their job. If the wrong access is given, an employee can either accidentally or intentionally change or destroy company data. F urthermoreRead MoreManaging Users in Heterogeneous IT Landscapes666 Words   |  3 Pagespreferring the access control via role management (Franqueira, V. N. L et al., 2012). With the evolving responsibilities, the system landscape is becoming more and more complex and difficult to manage and track (SAP1, 2012). With SAP NetWeaver Identity Management (IdM), we can manage identities and their authorizations centrally in both SAP and non-SAP system landscapes. This comes with employee self-services and SAP BusinessObjects Access Control formerly GRC (Governance, risk management, and compliance)Read MoreTechnology Giant- Adobe Corporation859 Words   |  3 Pagesin the field of authentication and identity management (AIM), data leakage problems, structured query language (SQL) injection attacks and flooding attacks (FA). Data is the most valuable asset to any business and should be treated as valuable as any fixed asset. Any kind of unauthorized access can be destructive for cloud computing system and may lead to various risks of identity theft, fraud, and damage of intellectual property. To ensure authorized access, AIM is the top most critical policyRead Moresocial media and identity management1639 Words   |  7 Pages Social Media and identity management-benefits and risk Currently, people are living in a virtual world that is dominated by social media; the influence of emergences of social media platform, such as Facebook, YouTube, has far beyond the imagination of peopleï ¼Ë†Pennsylvania, 2011ï ¼â€°.There are an increasing number of people who are willing to use social media to manage their identity, which offers a large amount of opportunities for those audiences who want to standing out from the crowd.(Matthieu;Read MoreProtecting And Maintaining The Cia Triad1426 Words   |  6 Pagescompromise. Essential to managing confidentiality and integrity are tools that aid in Identity Management or â€Å"IdM† systems that facilitate and centralize the administration of identities which must be managed to ensure secure and robust access control over company resources and information. IdIdM systems provide this service through a fine level of granular control over the primary components of access control which include identification, authentication, authorization, accountability andRead MoreDatabase Management And A Computer System1325 Words   |  6 Pages Before understanding what Data Management is you must learn what each word stands for. We are going to break down the full meaning to give you a full understanding of what data management is, the purpose and its advantages. First and foremost data is a collection of facts from which you can draw a conclusion. In computer terminology data is anything in a form suitable for use with a computer. Database is a collection of data that is organized so that its content can easily be accessed, managed,Read MoreBasic Classic Threats For It Systems And Data900 Words   |  4 Pagescould be someone performing a denial of service on an IT system by overwhelming network connections. Interceptions: this class encompasses all threat related with the stealing of, gaining unauthorized access to, data or service. For instance, it could be a program or a user trying to illegally access another system or data. One example that particularly applies to this scenario includes eavesdropping communication between system to retrieve or capture data. Modification: I believe this one could theRead MoreResearch Paper775 Words   |  4 PagesResearch Paper 3 Active Directory Federation Services is a highly secure, highly extensible, and Internet-scalable identity access solution that allows organizations to authenticate users from partner organizations. Using AD FS in Windows Server 2008, you can simply and very securely grant external users access to your organization’s domain resources. AD FS can also simplify integration between untrusted resources and domain resources within your own organization. Active Directory Lightweight

Rhetorical Analysis Of The Goat, Or Who Is Sylvia

Since the beginning of time, authors have used rhetorical strategies in order to persuade the reader of their claims. These rhetorical strategies are used in everyday life whether people use it intentionally or not. My purpose for writing this text is to provide you guys examples of rhetorical strategies using two pieces of text. The first piece of text is by Edward Albee and it is titled The Goat, Or Who Is Sylvia. The text is about a family going through turmoil. Martin, a married man with a gay son, reveals that he is in love with a goat by the name of Sylvia. His love for Sylvia ultimately ruins his relationship with his family. The author of this book, Albee, is known for being an American playwright director. He has written several plays about relationships and marriage. The second text is Fear and Loathing in Las Vegas, written by Hunter S. Thompson. The text was about a guy named Raoul Duke and his attorney reporting the race during the Mint 400. Throughout the text, both men go on a drug binge and consume countless amounts of substances. Thompson was an American journalist who traveled across the U.S. Although he made several pieces of work, he is best known for the type of journalism that he conducted. He created the term â€Å"ganzo† which referred to his style of journalism. The term ganzo meant that the journalist has to be an integral part of his stories. Albee and Thompson have different views of the American dream. Albee argues that the American dream is perfectShow MoreRelatedDeveloping Management Skills404131 Words   |  1617 PagesLine 58 Understanding and Appreciating Individual Differences Important Areas of Self-Awareness 61 Emotional Intelligence 62 Values 65 Ethical Decision Making and Values 72 Cognitive Style 74 Attitudes Toward Change 76 Core Self-Evaluation 79 SKILL ANALYSIS 84 Cases Involving Self-Awareness 84 Communist Prison Camp 84 Computerized Exam 85 Decision Dilemmas 86 SKILL PRACTICE 89 Exercises for Improving Self- Awareness Through Self-Disclosure 89 Through the Looking Glass 89 Diagnosing Managerial Characteristics

Drivers Of International Marketing Samples †MyAssignmenthelp.com

Question: Discuss about the Drivers Of International Marketing. Answer: Introduction: The study is augmented through the analysis of international drivers in relation to a well-known fashion brand, Jac Jack, based in Sydney, Australia. The international drivers are basically the outermost ambiance of the market which needs to be maintained and taken care of while expanding a business globally (Samiee, Chabowski, Hult, 2015). This paper is a depiction of those key concepts that impact business environment in a great margin. Market Needs: This denotes to such a state of the company that indicates significant growth and necessary development to the company. Due to the lack of sufficient observation on the necessity of market, Jac Jack can lose its competitive advantage in the market. This impacts in being failed to lose business opportunities exempted by the market internationally. Technology: Not being updated with this rapid growing advancing driver of business that is technology, may lead to a failure to Jac Jack by losing market share in the competitive market. This may provide enough advantage to contemporary and parallel kind of brands by enabling huge market and business opportunities for them (Gerschewski, Rose, Lindsay, 2015). The expansion and chain business system through the internet and online mediums will inevitably lead the company gets enough response from the market. Cost-scale: Any company requires a huge amount for the purpose of plants and machinery improvisation and investments to it as well. Thus, Jac Jack needs to innovate their technique and look into this important business driver so that the company may attain enough advantage in exporting their goods over the world. On the other hand, to exist indignant with same reputation and brand image in the industry, it is important for a company to promote special facilities like offering discounts, buy one get one free opportunity at times, moving manufactured products to overseas market. In this way, the company needs to spend enough by creating the strong incentive to its suppliers and customers in exchange for a lower production cost so that enough by the customers may generate (Sleep, Lam, Hulland, 2016). Maintaining such operations and business functions will lead Jac Jack get enough response from the market, internationally. Government: To successfully accommodate all business functions, paying taxes and making business transactions as per government rules is very important. Being legally consolidated with all terms and regulations of government provides longer sustainability and protection from massive losses and occurrences of the international market. Communication: Communication leads to a combination of business strategy, organizational endeavor, and inputs of the business essentials that in co-ordination help emerging a healthy environment in business. As Jac Jack is a reputed fashion brand, it is important to keep good communication with the suppliers, customers, distributors so that competitive advantage can be gained from it (Akaka, Vargo, Lusch, 2013). Conclusion: The above analysis is depicted through the importance of projecting focus on international drivers so that Jac Jack can attain advantage from the market internationally and consistently as well. An intense focus on the market development factors and improvisation of the drivers need to have with the continual progress and research of the company. This will impact in getting successful expansion and will help in creating and generating an advantage in the market increasingly. References Akaka, M. A., Vargo, S. L., Lusch, R. F. (2013). The complexity of context: A service ecosystems approach for international marketing. Journal ofMarketing Research , 21 (4), 1-20. Gerschewski, S., Rose, E. L., Lindsay, V. J. (2015). Understanding the drivers of international performance for born global firms: An integrated perspective. Journal of World Business , 50 (3), 558-575. Samiee, S., Chabowski, B. R., Hult, G. T. (2015). International relationship marketing: Intellectual foundations and avenues for further research. Journal of International Marketing , 23 (4), 1-21. Sleep, S., Lam, S. K., Hulland, J. (2016). The Sales/Marketing Integration Gap: The Joint Impact of Environmental, Firm, and Functional Drivers on Realized Versus Desired Integration. In Celebrating Americas Pastimes: Baseball, Hot Dogs, Apple Pie and Marketing? (pp. 773-773). New York: Springer International Publishing.

The Portrait of Baldassare Castiglione free essay sample

Raphael’s Contradiction to Sculpture It is clear that Raphael’s Portrait of Baldassare Castiglione is an active attempt to undermine the artistic and cultural influence of sculpture in comparison to painting. As is made perfectly clear in The Book of the Courtier, Castiglione’s opinion of painting is a biased one. For example: For when all is said and done, the very fabric of the universe, which can contemplate in the vast spaces of heaven, so resplendent with their shining stars, in the earth at its centre, girdled by the seas, varied with mountains, rivers and valleys, and adorned with so many different varieties of trees, lovely flowers and grasses, can be said to be a great and noble painting, composed by Nature and the hand of God. And, in my opinion, whoever can imitate it deserves the highest praise. Baldassare Castiglione 153) The opinion of Castiglione in this situation matters a great deal, as he and Raphael were close friends, and therefore must have had a certain amount of influence over each other. We will write a custom essay sample on The Portrait of Baldassare Castiglione or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Since The Book of the Courtier and the Portrait of Baldassare Castiglione were created so close to each other, it is reasonable to assume that Castiglione was on the cusp of forming his opinion of painters/sculptors or had already reached his conclusion that painting was a far more noble art form. Would it then be so far fetched to suggest that Castiglione proposed, or even required that Raphael emphasize the differences between painting and sculpture in the Portrait? The way I have reached this conclusion about the Portrait is through the examination of Raphael’s previous portraits in comparison to the piece in question. Not only does Castiglione’s portrait achieve a level of realism surpassing sculpture, it also surpasses his previous portraiture. Looking at Raphael’s Portrait of Elisabetta Gonzaga (ca. 504), pictured left, we can clearly see the lack of focus on realism in exchange for a lavish setting. There is also a certain flatness to the figure that doesn’t convey space in a way that is as true-to-life as The Portrait of Baldassare Castiglione. Take, as another example, the Portrait of Pope Julius II (ca. 1512), again pictured left. Although the background of the piece has been brought into a more realistic setting, the lighting of the piece is still not reaching the level of meticulousness and detail that the Portrait of Baldassare Castiglione achieves. From these facts, it is reasonable to conclude that Castiglione’s influences, contributed to the way that Raphael has treated this particular Portrait. By emphasizing a more faithful lighting and by using a calculated color palate, Raphael has attained a level of authenticity that no sculptor ever could. It is for these reasons that I believe Raphael attempted to appease his friend Castiglione by creating a portrait of him that he could use in an argument to reinforce painting’s superiority as an art form to sculpture.

Manipulation of the Socialization Aspect of Schools Essay Example

Manipulation of the Socialization Aspect of Schools Essay Example Manipulation of the Socialization Aspect of Schools Essay Manipulation of the Socialization Aspect of Schools Essay Manipulation of the Socialization Aspect of Schools Kierra Snyder Education tends to become a first priority in the lives of young people, and as it does it assumes some of the responsibilities of socialization previously held within the family unit. One major aspect of this is the development of respect for peers and their individual cultures and identities. In this day and age this form of socialization is becoming more important as it teaches children to accept those around them, elping to prepare these children for the cultural diversity they will undoubtedly be surrounded with in their adult lives. This socialization also assists in reaffirming morals that may have been taught at home, if not supplying a new set of guidelines for their new environment at school. In my opinion this socialization process can and should become the most direct teaching of general morality for our youth, and by creating an emphasis on appropriate social interaction we can improve childrens ense of conscience while subsequently teaching both self-love and freedom of expression. Socialization, in its most basic form, is the process of learning through social interaction and is the perfect vector for teaching morality. Most early socialization outside of the home occurs in a school setting. This can make it incredibly easy to standardize moral learning in the same ways we do instruction of math or history. Most of our morals are based on appropriate human social interactions; we shouldnt injure or kill other people, steal others things, or mistreat he people who are there to help us, and we should always respect our environment. All of these morals are important to maintaining a peaceful environment in schools, making them very easy to enforce in our childrens consciences. Once a punishment is observed for an action it becomes a deterrent and most children will have a natural aptitude for learning morality simply because they fear the repercussions of their words and actions. This can be easily modeled with properly supervised social interaction to teach how to respect those around us. If we focus in on the aspect of teaching respect for others as a moral within the school systems, the argument can be made that this is where there is a tendency for educators to slack off on moral teaching. It is generally accepted and even expected that people should have respect for others cultures and individuality in the adult world, but this is not well taught or explained to most children. They leave school assuming that the entire world operates with the same clique mentality that they witnessed for the past thirteen years. This is pretty destructive in most cases as it means that these children have higher tendencies toward bullying and hazing practices, and beyond that shun and shame those that express a sense of self or any outward signs of individuality. Teaching children that this is morally wrong at a younger age may even circumvent the cycle of abuse that leads to self-harm and suicidal tendencies for many teenagers. It must also be taught that self-harm is not an acceptable escape tactic for those feeling uncomfortable in their skin. The tendency for younger and younger hildren to pick up self-harm as a coping mechanism is alarming. This problem is composed primarily of young girls that are so desperate to be thin theyre willing to risk their lives. This is why we need appropriate moral learning in our schools; it could save thousands of lives to Just teach our children that they shouldnt mock others for any reason and that they should respect themselves and their own bodies. It would be beneficial to teach self-love to our children as another moral, this may be especially helpful in lowering teen suicide rates. It should certainly be kept in mind that the Bible is not the only source of morals to learn, and perhaps should not be emphasized in moral teachings. Altogether we need to teach children how to treat all people morally. There could be a major benefit in teaching children to regret disrespecting themselves and others. I agree with Immanuel Kants view of the human conscience as inevitable and that the more it is ignored the weaker it gets. I dont see how we can go on allowing the future generations to weaken their consciences by bullying. I dont want to see where the world would be in twenty years if all of the children in our schools were no longer taught the most basic rules of social interactions. Kant does not go so far as to say that the conscience can be taught to Judge certain actions or thoughts as wrong and requiring regret, but I believe it does, and should be used to help develop better social norms in American culture at least for positivity towards all other living things. Education systems should include the most basic of morals and ones that teach our children to love who they are.

Construction Of A Geneticis Essays - Geneticist, Genetics

Construction Of A Geneticis Essays - Geneticist, Genetics Construction Of A Geneticis The Construction of a Geneticist I. A. The construction of a geneticist follows a difficult path of education, preparation, and hard work. B. Genetic Engineering C. Scope 1- accomplishments 2- job description 3- education 4- opportunities 5- future 6- (interview) - Personal insight - Attraction to job II. Background III. Accomplishments IV. Job Description & Opportunities V. Education & salary VI. Interview -Attraction, Personal Insight -Future VII. Conclusion- Why I would or wouldnt be a genetic engineer? The Construction of a Geneticist The construction of a geneticist is a person that follows a difficult path of education, preparation, and hard work. Geneticists along with all branches of Genetic Engineering have grown in numbers and importance over the last hundred years. Geneticists have accomplished things that Isaac Asimov and authors like him only dreamed about. What was science fiction then is science fact now, the cycle continues through this day. (Facklam 16) The genetic field will continue to grow until every aspect of life is perfect, but that will take quite a while. Career Opportunities in Genetics are everywhere within the biological community. They may work in colleges and universities, research institutions, medical institution, and commercial enterprises of many kinds. Every work environment is unique, and categorizes overlap-but certain general trends exist. (Career Opportunities in Genetics 9) Genetic Engineering has a long past and an even longer future, however, to enter the field a person must have a strong background in sciences and intensive training. Despite the controversy of Genetics, Courtney Sailes of the Genentech Inc. has accomplished such training. He is working in the biochemistry division and has an important impact people across the world. Gregor Mendel is known as the father of Modern Genetics, however he was not the start of the long chain of genetic engineers. (Microsoft Encarta 98) Genetic engineers can be traced back to 6000 BC when Yeast was used to make beer by Sumerians and Babylonians. Before that the domestication of animals was the most complex example of genetic engineering. Todays geneticists still work with animals and plants, however, instead of just studying them, they can create them. Geneticists also try to perfect and alter deficiencies to help solve problems in todays world. Geneticists creation of bigger fruit, vegetables and vaccinations help people live everyday. Genetic Engineering may one day eliminate horrible genetic defects. (Facklam 79) Genetic Engineering is a science that can alter the ways in which we live, but not with out social and legal problems to solve as we go along. (Facklam sleeve) The discovery of the structure of DNA resulted in an explosion of research in molecular biology and genetics, paving the way for the biotechnology revolution. Genetic engineering became a reality when a man-made gene was used to manufacture a human protein in bacteria for the first time. Biotech companies and universities were off to the races, and the world will never be the same again. (Biotechnology Timeline 1977- Present) Accomplishments done in part of genetic engineering have made the earth a better and safer place to live. Hybridization of rice and wheat has increased food output by more than 100%. (Encarta 98) Geneticist across the world are attempting to stop the spread of deadly cells strains, if there is a virus or bacteria there is a cure and a way to stop it. The vaccination of polio, the cure for leprosy, and small pox all are possible due to the minds and wills of genetic engineers. On July 25, 1979, Louise Brown became the worlds first test-tube-baby, hailed by many as a biological breakthrough and condemned by other as a way for man to control and manipulate life. (Facklam 87) The cloning of Dolly, the lamb, and other animals allows scientist to research cures for illness with little deviation in subjects. Almost all breakthroughs in the medical research field are directly related to genetic engineering. Geneticist play an important role in everything around us, they give us more than just better creations they give us a better understanding of life as we know it (C.O. in G. 14), Geneticist is just a general title given to several occupations. Each specific occupation consists of its own environment, but share many common traits. Population Biology, Population Genetics, Evolution, Evolutionary Genetics, Sociology, Molecular Biology, Molecular Genetics, Agriculture, Plant Genetics, Biochemistry, Biochemical Genetics, Cytogenetics, Cytology, Medicine,

Who is your role model and how did that person impact your life Essay

Who is your role model and how did that person impact your life - Essay Example He made me realize my purpose and potential, my dreams are to change the world to become a better place where the world would be free from diseases, and quality healthcare would be available to all. Like Obama, I am determined not to give up on my dreams. Moreover, President Obama has taught me never to lose my hopes, always focus on the future, and press forward always no matter the obstacles. According to Price (92) his opponents said negative things about him such as he did not have any political experience to govern a state like America, but he did not listen to them because his intentions were focused on the best lives for all. Becoming the president of America was not an easy thing considering that he was an African American, he came from a humble family, was not famous, his family had no political background, and of all things his father was a Muslim. Therefore, I have emulated Obama’s behaviors, and now I am a persistent, strong minded and compassionate person. Many thanks to Obama as a weak, intolerant, and unconfident me, is now gone. I am now the most passionate and outstanding person in whatever I do, and I am not ready to stop. Price, Joann. Barrack Obama: A Biography. U.S.A: Greenwood Press, 2008. Google books. Web. 28 Oct. 2014.

Value Chain Framework Essay Example | Topics and Well Written Essays - 1250 words

Value Chain Framework - Essay Example The main changes are that at this value chain sophistication level, the company’s reliance on ERP for provision of Value chain support has been reduced and has initiated the utilisation of more BOB solutions for provision of more-advanced functionality. House-sourced technology tends to have been slightly increased within the stage as well. Here, companies develop specific applications for supplementing the core ERP functionality. Within this level, the amount of outsourced technology reduces the typically reduced functionality of some SCM SaaS solutions is deemed to be too functionally light, and on-premises BOBs are preferred. (Dua et al., 2011) Despite investing for growth, companies are aware that the disruption potential at any time does not vanish. Many work towards improving their Value chains’ resiliency for this risk mitigation. The past year brought about disruptions of global-scale Value chain which impacted multiple industries, right from chemicals to semiconductors as well as electronics to automotive. Increase in demand uncertainty as well as much more complex global Value networks reliant on high-risk geographic zones placed added pressures on Value chains’ ability to deliver results that are predictable. The disruptions have even called into question if Value chains have become too lean, requiring an essential approach change. (Shoanen and Joseph, 2004) In stormy times, as well as during the face of increasing risk and complexity, leading companies need more bearable, resilient Value chains which, support profitability and as well drive industry leadership. This necessitates that managers re-evaluate their Value network designs layout to ensure that they are made more resilient to future disasters. It may as well include designing products which, allow more flexibility in manufacturing and value, increasing long-term substitute sources of raw materials and logistics

James Joyce Essay Example for Free

James Joyce Essay In James Joyces Ulysses readers encounter Stephen Dedaluss search for identity a search which will be present through the entire narrative. At the heart of Ulysses is Stephens relationship with his mother. Stephen describes both the real mother who reared him and is now dead and an imagined mother serving as a symbol who is a product of Stephens consciousness having fear and anxiety (Hill 329). Mother love is idealized by Stephen in Ulysses: â€Å"Amor matris,† says Stephen, â€Å"subjective and objective genitive, may be the only true thing in life† (207). The concept of â€Å"amor matris,† or mother love, shows the magic power of the mothers fertility. Motherhood is the only fact of life about which Stephen is confident. A mother’s love, the dyadic relationship in which the mother and child are inseparable, however, Stephen experiences only nostalgically. He attempts to articulate it, when it is over. Thus Stephen’s fantasy of a selfless love is marked by a sense of loss. Main Body Although Stephen has buried his mother, she subsequently appears as a ghost. With his own mother dead, it is normal for Stephen to direct his attention sooner or later to Molly Bloom, the Magna Mater presiding over Ulysses. But Molly is something more than a mere person which serves in place of real mother. She symbolizes the sinful flesh, the claims of nature, and human love. Stephens attraction toward her is symptomatic of his disillusionment with all forms of patriarchal pressure (political authority and the Old Testament). She is like a moral goal towards which he is drawn as a result of his opposition to the church. As Murray explains: â€Å"If a man, who believes somehow in the reality and ultimate worth of some religion of gentleness and unselfishness, looks through the waste of nature to find support for his faith, it is probably in the phenomena of motherhood that he will find it first and most strikingly†(Goldberg 36). For Stephen the pain is very strong by the fact that his mother is dead. She has left him alone. She has taken with her his assurance of being related to the world and to himself. She has left the terrible anxiety about his loss. Moreover, she became the â€Å"ghostwoman† who appears to Stephen in the dream of death that lives in his memory throughout the day, together with memories and reflections about the mother in life. Added to his uneasiness about the psychic separation that is necessary for his growth into manhood is the hopeless realization that there is no physical woman to take the mothers place: â€Å"She, she, she,† he says repeatedly in â€Å"Proteus,† â€Å"What she? † (426). As Stephen comes intermittently into focus through the text, so does as much again in strength the problem of the loss of his mother and his necessity for a woman to take her place. The Stephens persistent idea with his dead mother is lightened at times by tenderness, but gradually is darkened by feeling of distress, anger, and offence over the relationship. Stephens memories of his mother start in â€Å"Telemachus† with the recall of his periodic dream of her in her â€Å"loose brown graveclothes† (103-4), which draws from him his initial plea for release – â€Å"let me live. † Stephens reflection to the memories of his mother in life and in death vibrates at the beginning between the desire for separation and the desire for continuous dependence, and his plea for release in â€Å"Telemachus† – â€Å"No, mother! Let me be and let me live† (279). In order to become capable of giving immortality to his life, in art, Stephen must first become a man. This requires a rebirth, not through the spirit, as it is in religion, but like the birth from the mother, occurring through the flesh of the loved woman: â€Å"in womans womb. † Stephen considers this rebirth seriously. At the end, Stephen is reborn in the text. This rebirth is textually completed at the middle of â€Å"Ithaca,† when Bloom opens the garden gate for Stephen, and a birth image includes meanings of the pun on â€Å"in womans womb. † Bloom inserts a â€Å"male key† into â€Å"an unstable female lock,† to reveal â€Å"an aperture for free egress and free ingress† (215-19). This is the â€Å"rebirth into a new dimension† and is also Stephens participation in the incarnation of the artist (Goldberg 96). Stephens image in â€Å"Telemachus† of his mothers â€Å"glazing eyes, staring out of death, to shake and bend my soul. . . . to strike me down† (273-76), brings from him the most dramatic raising of the terrible mother. â€Å"Ghoul! Chewer of corpses! † (278) is a manifestation of rejection which is definitely confirmed in ‘Circe† at the appearance of The Mother. Stephens mother shelters and nurtures her son with her body, her blood, her â€Å"wheysour milk,† who saves him from â€Å"being trampled underfoot† by the outside world (141-47). This motif of interchange between the loving and horrible aspects of the mother, presented in the first two episodes of Ulysses, is repeated in moments of memory any time Stephens mother becomes present in the text, until in â€Å"Oxen of the Sun,† the birth chapter, Stephen describes his release from the mothers threat through his proposed appropriation, as an artist, of her sophisticated power: â€Å"In womans womb word is made flesh, but in the spirit of the maker all flesh that passes becomes the word that shall not pass away. This is the postcreation† (292-94). Haunted through the whole of the day by the memories of his mother in death and in life, Stephen has moved from his loneliness in the morning, coupled with his inner plea to his mother to free him – â€Å"Let me be and let me live† to this statement of purpose at the maternity hospital. And this statement leads to his claim to a creative power that is greater than that of the mother (Hill 329). In â€Å"Circe,† then, The Mother meets with Stephen directly as the terrible mother, in her â€Å"leper grey,† with her â€Å"bluecircled hollow eyesockets† in her â€Å"noseless† face, â€Å"green with gravemould† (156-60). And here in the brothel, Stephen releases from the mother. This release is necessary for Stephen to become the divine creator of his proclamation. The release is accomplished in the unconscious, which is the ruling principle of â€Å"Circe. † The conversation between mother and son in a fundamental manner repeats Stephens encounters with her memory in the daytime, more or less changed, but still with the same odd balance between the loving and the horrible that is associated with the conscious memories. For although The Mother brings with her a message of death – â€Å"All must go through it, Stephen. You too† (182-83) she contains powerful features of the loving mother. As Stephen frightfully denies responsibility for her death – â€Å"Cancer did it, not I† (U 15:4187) The Mother claims, â€Å"You sang that song to me. Loves bitter mystery† ( U 15:4189-90). This line from Yeatss ‘Who Goes with Fergus? † can be found in â€Å"Telemachus,† as Mulligan leaves the parapet, humming: And no more turn aside and brood Upon loves bitter mystery For Fergus rules the brazen cars. (239-41). The paradox found in â€Å"loves bitter mystery† colours The Mothers answer to Stephens plea, â€Å"Tell me the word, mother, if you know now. The word known to all men† (U 15:4192-93). Twice before Stephen has asked the same question in his thoughts about â€Å"the word known to all men†: in Proteus (435) and in â€Å"Scylla and Charybdis† (429-30). In all the episodes in which the question is asked, in only one is a clear answer given. The answer, actually, had never been in the published text of Ulysses until Hans Walter Gablers 1984 Critical and Synoptic Edition interpreted five lines in â€Å"Scylla and Charybdis (U 9:427-31) forty-three words, eleven of them in Latin (Deming 129). This text, restored to one of the most scrutinized carefully segments in Ulysses, the source of most liked quotations about art and life, about fathers and sons, about mothers and sons, described love as the â€Å"word known to all men† (Deming 129). Richard Ellmann, in his 1984 presentation address to the Ninth International James Joyce Symposium in Frankfurt, presented the audience with his own identification of the word known to all men as love, claiming that the word was â€Å"perhaps† death (Deming 129). Kenners position that it might be death is much more than clear in his 1956 Dublins Joyce, where he describes Dublin as ‘the Kingdom of the Dead† and characterizes Mollys final â€Å"yes† as â€Å"the Yes of authority: authority over this animal kingdom of the dead. † The mother thus becomes the image of the â€Å"bitter mystery. † The complete answer to the question Stephen asks about the â€Å"word known to all men† is not ‘love† or â€Å"death† but â€Å"love† and â€Å"death† for whatever is born of the flesh through love will die at the end (Goldberg 156). In â€Å"Circe,† The Mother answers to Stephens plea with a conflicting blending of the loving and the terrible mother. The Mother in â€Å"Circe† is not gentle. True, she gives evidences of her love for her sun amor matris in terms that echo Stephens own thoughts that his mother â€Å"had saved him from being; trampled underfoot† (146): â€Å"Who saved you? Who had pity for you? † (196). But when she asks for Stephens penitence, she becomes for him ‘The ghoul! Hyena! † (198-200). And as the Mother continues to present assurances of her love and concern – â€Å"I pray for you Get Dilly to make you that boiled rice. Years and years I loved you† (202-3) her simultaneous threat of â€Å"the fire of hell† brings from Stephen the words of appeal, â€Å"The corpsechewer! Raw head and bloody bones† (212-14), together with the echo in â€Å"Circe† of his rejection in ‘Telemachus†: â€Å"Ghoul! Chewer of corpses! (278). Up to this point in the meeting with The Mother, although mother and son communicate, they do not touch each other. But with Stephens frantic denial of The Mothers final demand for remorse, a crab unexpectedly appears, and mother and son touch through the crab. This â€Å"green crab with malignant red eyes,† although evidently autonomous, is nevertheless mysteriously, ambiguously connected with The Mother, who â€Å"raises her blackened withered right arm slowly towards Stephens breast with outstretched finger,† uttering, â€Å"Beware Gods hand! † as the crab â€Å"sticks deep its grinning claws in Stephens heart† (217-21). This crab is real, and at the same time â€Å"Cancer did it, not I† (187) has all features of a primary creature from the dark depths of Stephens unconscious. Stephens crab is not visible to others, and his inner creature is not certainly visible even to him. But the terrible ghost with whom both crab and dragon are connected remains for the reader and for Stephen himself Stephens mother (Hill 329). Even Stephen’s references to Mother Ireland, Cathleen ni Houlihan, are tinged with gender bias. Stephen betrayed his mother as well as Mother Ireland. In the early morning at the Martello tower, he connects the old milk woman with the Shan van Vocht, â€Å"silk of the kine and poor old woman† (403), but doubtfully recognizes that the â€Å"wandering crone’ serves the â€Å"conqueror and her gay betrayer [Mulligan]† (403-5). Unlike the patriots who glorify Mother Ireland, Stephen thinks of â€Å"Gaptoothed Kathleen, her four beautiful green fields, the stranger in her house† (184). Mulligan and Stephen at the Martello connect woman with nature: the â€Å"great sweet mother† (78) of the sea. â€Å"Our mighty mother† (85) is, as in case with the Romantic poets, nature (Rickard 215). Conclusion In Ulysses, there is Stephen’s misogyny. He realizes the significance of â€Å"womans place† in a mans life and in his sense of himself. Ulysses is, without doubt, typically a mans book. It begins and ends with the mother figures who complete the male artists self. The mother, who is the â€Å"first incarnation of the anima archetype† (330), enters Ulysses with young Stephen and stays with him throughout most of Bloomsday. Thus, in Ulysses, though there are not many women, Joyce has presented to readers in symbolic terms the important interdependence and complementarity of the man and the mother. Works Cited Deming, Robert H. James Joyce: The Critical Heritage. Vol. : 2. Routledge: London, 1997. Goldberg, S. L. The Classical Temper: A Study of James Joyces Ulysses. Chatto Windus: London, 1961. Hill, Marylu. â€Å"Amor Matris: Mother and Self in the Telemachiad Episode of Ulysses†. Twentieth Century Literature. Vol. 39, no. 3, 1993. Joyce, James. Ulysses. New York: Vintage, 1986. Rickard, John S. Joyces Book of Memory: The Mnemotechnics of Ulysses. Duke University Press: Durham, NC, 1999.

The Idiot Savant Essay -- Exploratory Essays Research Papers

The Idiot Savant   Ã‚  Ã‚   An idiot savant is defined as a person who is incredibly adept at one particular skill but is completely incapable in other aspects of life such as learning, reading, writing and decision making. The term idiot savant was applied to people with this disorder in 1887 by Dr. J. Langdon Down. The term idiot savant is basically an oxymoron. "Idiot" means someone who is in a class of people with an IQ less than 25, and "savant" comes from French and literally means "learned one." People can be born idiot savants, or it can be acquired later in life, even as late as adulthood. The major mystery with idiot savants is that they don't learn the knowledge they have, they just mysteriously have it.    Many people who are idiot savants are autistic. Approximately ten percent of people with autistic disorder have some savant skills. Only one percent of people with other forms of mental disability have savant skills. However, since other forms of mental disability are more common than autism, it turns out that fifty percent of idiot savants have au...

We Are What We Eat

I have interviewed 2 of my family members, my mother and father about their identity and their favorite food. My father said,† I am a Honoring of course, although I born in China, I have grown up and lived in Hong Kong for 30 years. † He came to Hong Kong from Shanghai, China to study secondary school when he was 13 years old. The poor policy and living environment in China are the main reasons he do not think he is a Chinese, he lived in a dirty village and did not have chance to study when he had lived in Mainland.Besides, his favorite food is rice because he loves the warm feeling inside belly after eating rice and it is quite cheap. My mother is a born and raised Honoring, however, she said that she thought she is a Chinese as Hong Kong is a part of China. I was quite shocked after hearing her answer. She is a typical Honoring, lived In a small public house with many family members and studied very hard every day when she was young.China can stabilize and facilitate H ong Kong is the main reason she think that she Is a Chinese. Her favorite food Is noodles since she do not like to chew many times inside the mouth and she like to eat some hot and cooked food when having meals. In fact, after the discussion with my parents, I found that their choice of favorite DOD is different, but there still Include similarity Inside. Both of their choice of food Is Chinese traditional food and they also quite popular In Hong Kong nowadays.Thus, I agree with the saying of ‘we are what we eat'. From the two Interviews above, It Is obvious to link up their Identity and values and their favor of the food. Their birthplace and growing place affect a lot of this favor of food. As they are In the same generation and similar birthplace, they are both favorite In some Chinese traditional food. Even though they are In different genders and personalities.

Rpp Rental Power Plants

Rental plants are simple cycle plants and consume marginally more fuel than combined cycle power plants which are normally set up as Pips. Despite the fact that rental contacts are between 3-5 years and not 20 years (as with Pips), rental tariffs are low. When lower tariffs to rental plants are taken into account and a further allowance made for higher fuel costs, the difference is almost equal or marginally higher in case of rental plants. Therefore, it is entirely incorrect to suggest that rental power costs are substantially higher than those of Pips.Other advantages of rental power Rental sponsors have taken a Jump of faith and are investing hundreds of millions of dollars in fast-track development of these rental plants. Sponsors and lenders are uncomfortable that they are being subjected to misplaced, ill-informed media trial sponsored by bad interests who do not want to see power shortages removed on priority and are vocal in their criticism of individuals and companies settin g up rental plants, which have been awarded transparently.Government of Pakistan has no liability to pay for setting up of rental plants, rental plants are paid for electricity delivered to the grid 60 days in arrears, Government of Pakistan takes no responsibility for payment of loans taken by rental sponsors, and rental plants are successfully set up in 6-8 months whereas Pips take 3-4 years. If anyone has better solutions to resolve the power crisis on an urgent basis, they should come forward with concrete proposals for public and private consideration.CONS Impact on fuel demand The rental power plants would increase the Pakistani power sectors furnace oil needs by 29 percent, driving up its import bill and adding to pressure on the rupee and currency reserves. Pakistan requires 35,000 tons a day to feed its thermal power plants and the installation of the Reps will increase demand to 45,000 tons, officials say. The country imports about 80 percent of its oil. It spent $9. 5 bil lion on the import of 10. 6 million tons of petroleum products and 7. 8 million tons of crude oil in the 2008/09 Lully-June) financial year.Impact on net exports Since we import most of our oil needs, and after the implementation of Reps, our demand for oil will increase, this means we will have to import more oil into our country. On a larger scale this act will put a very negative impact on our net exports as more imports will result in greater import-export deficit. Thus, more discomposes More fuel consumption Analysts say that RSI. 80 million a month for generating 51 MM is spent for the Turkish ship producing nuclear power in the port of Karachi.That's mainly because of the later findings that rental power is eating up more fuel than expected, even more than the Independent power producers. This is a bad sign for future rental power projects. Impact on gross domestic product Senior economists, portrayed in May this year, a highly depressing picture of the decline in the product ivity of Pakistanis industrial sector caused mainly by power loading's, asserting that overall loss of industrial production had been as high as RSI 210 billion during 2008 and that accounted for about 2 per cent of the country's Gross Domestic Product (GAP).Other disadvantages Many opponents say the mostly second-hand equipment will be less efficient and that the tariff will rise. They argue that the government would be better off spending money on upgrading and using idle existing capacity. Some opponents also say the option is being supported by corrupt politicians hoping for kickbacks. WHO SAID WHAT ABOUT MY PAPER? The Rental Power Plants would significantly enhance the cost of production which will cake survival of the industry more difficult and create more problems for the fragile economy.Business community said the Government should fully protect the national interests before going for the Reps, as the price of electricity produced by them would reportedly go further up by 3 1-45 percent. Said Mongol, President Islamabad Chamber of Commerce and Industry while chairing a meeting here, said, There is no enough gas available in the country to meet the Reps needs. While no arrangements has been made for transporting of the alternative fuel or furnace oil to the Reps, which could plunge this whole project into ruble and waste precious resources, he added.Economists of eminence like Shad Caved Burk (who later wrote articles in newspapers), Sartor Aziza, DRP Kamala Hussein, Aisha Shahs Pasha, DRP Perez Has and Shad Kara were of a unanimous view, at a seminar that a good wheat crop prevented some damage in the agricultural sector, otherwise the loss to the national economy could have risen as high as RSI 400 billion as rice, sugarcane and cotton production fell although varying in the degree of yield. The textile sector suffered the major damage losing RSI 25 billion that adversely affected Pakistanis exports that clines too value of $1 billion.This scenario ha d an overall adverse impact on the balance of trade, which was badly disturbed in view of imports that mounted beyond precedent, weakening the overall performance of the national economy. After reading all these pros and cons, I have come up to a conclusion that the situation emerging envisions that the people cannot wait for multi-purpose dams for irrigation water and power generation because such projects usually take eight to 10 years to complete. Similarly, coal and furnace oil-fired independent power plants unsure two to three years before they are able to produce electricity.Seen in the background of a colossal industrial and agricultural loss, particularly during the year 2008, the only solution we have right now is to â€Å"quick fix† the gap between demand and supply of electricity and that is by Rental power plants. Even though it might be expensive but I don't see any other way to fulfill rising demand needs. Although the government should work with full priority t o build Pips after filling the gap. And keeping in mind that the demand will keep on exceeding in the coming years.

buy custom The Financial Statements of the Company essay

buy custom The Financial Statements of the Company essay An accounting record refers to the documentation and books kept for purposes of making financial statements and records kept for auditing purposes and financial review. The accounting records can be in the form of a flowchart which is a pictorial representation that shows the procedure followed within an organization. The flow chart follows a systematic way from the time the order is place to the time it is received. The first stage is the authorization of the purchase by the relevant person in the firm followed by placing an order for the purchase, which is, issuing the invoices. Sequential numbering of the invoices follows for ease of record keeping and for audit purposes. Then the approval i.e. initiating of signs is done to authenticate the invoices. Adherence to authority limits should be observed in order to be in line with company rules. The goods received notes should be checked for proper recording and matching against purchase orders. The fundamental accounting concepts refers to the basic rules and regulations thatshould be incorporated in the new computerized system include the following. It should show materiality. This refers to the importance of an amount, transaction or a discrepancy. Something is said to be material if its omission would affect the operations of the business in a huge way. Therefore, the system should be in apposition to detect material transaction from immaterial transaction. The other concept that should be incorporated in the software is that of consistency. This means that the firm has to be consistent in the application of the accounting principles and all the accounting standards without changing them regularly. For example the firm should use only one method of providing for depreciation such as the straight line method. The other concept that should be incorporated is that of the matching concept. It is a principle based on accrual and revenue recognition. The system should be in a position to record an accrual when it has been incurred rather when it is paid while the revenue should be recorded when it is earned rather when it is received. The other concept that should be incorporated is that of time period. This means that the system should record a transaction in the period in which it regards. Transaction of one accounting period should not be recorded in another financial period. The advantage of a computerized accounting system is that it is faster. It is faster to do data entry in a computer as compared to the manual process since it has inbuilt databases for suppliers and customers. A computerized system is effective in the automatic production of documents. The other advantage is that there is a high level of accuracy. Computerized system minimizes to a great extent the occurrence of errors since there is only one entry compared to the manual way where there may be two or three entries that increases chances of errors.. A computerized system also allows for compatibility. This means that different people within the same organization can share information stored in the system. A computerized system also leads to cost savings. The programs reduce staff time and it reduces audit costs since records are neatly kept. Disadvantages of a computerized system The systems are subject to risks such as hacking and fraud. This can lead to important and confidential information about the firm being leaked to unauthorized person which can affect a company. The systems are costly. It is expensive to purchase and install the systems in an organization. The systems require regular updating, the staff has to be trained to enable them use the systems and this adds to operating costs. The computer systems are difficult to understand and they require experts to use them. The computer systems depend on power and they suffer a great deal of failure in times of power blackout. The computer system can cause health problems to users. This is so where an individual has to use the system though out and it can bring complication. A business risk refers to the possibility of a loss to a firm, or a factor that may affect the operations negatively. The business risks that the firm may face in Vietman are due to economic conditions in Vietnam. This may be due to high cost of doing the business due to high interest rates, inflation, increase in spending power and high costs of paying wages. The firm may also be faced with political risks. This is due to political instability in Vietnam which will lead to low sales, destruction of the warehouses. The other risk the firm may face is change in legislations by the government, change of taxation policies, increased costs of licenses and these will lead to low profits and sales. The firm may also face internal risks which may stem from lack of expertise to operate the warehouses in Vietnam. The firm may also face financial challenges here it will not be in a position to finance all its operations. The firm may face the risk of running obsolete equipment which is outdate d and thus lack of market which will lead to massive losses. The key objectives of internal control over plant, property and equipment is to safeguard them from theft, misuse and accidents, to ensure maximum utilization of the assets through preventing wastages and unnecessary usage and thus encouraging efficient utilization, to ensure reliability and this is by ensuring that all cash transactions are in line with the companys objectives to prevent loss of money, the other objective is to ensure compliance with the relevant legislation, the other objective is t ensure operational efficiency of the assets. The control system required by kingsmead over office equipment, motor vehicles and property plant and equipment include completeness of all the transactions. This means that all records must be kept to avoid any omission. There should be adequate valuation of the assets. This means that depreciation should be provided for at the end of each accounting period. There should be ownership controls. This involves inspection of title deeds, log books, certificates of ownership and solicitors certificates. Corporate governance refers to the way an organization is controlled and operated. It refers to process where the shareholders and the suppliers of funds assure themselves of an efficient utilization of their resources, security of their funds and a return on their investment. It is usually spearheaded by the management of an organization which includes the board of directors of a company on behalf of the shareholders and this creates the agency theory. Companies participate in corporate governance because of the principle of equal treatment of all the shareholders, taking care of 3rd parties interest in the firm, the integrity of the management team and the disclosure of relevant information to the general public to enable them makes informed decisions. Corporate governance leads to the agency problem between the shareholders and the management of the company. This is where there is an internal act by one or more persons to miss-represent the financial statement of the company with intent of misleading and thus resulting to a fraud. The fraud can take the form of misappropriation of assets, alteration of records and documents, misappropriation of accounting polices, creative accounting, suppression of the effects of a transaction from the books and engaging in money laundering. Fraud within an organization can be detected by the implementation of adequate accounting and operation systems. In order to achieve efficient corporate governance, the company should have a board of directors appointed by the shareholders in an annual general meeting, the auditors should also be appointed competitively and the company should have a non executive committee which would be able to look in the affairs of the company in a more detached manner from the management and the main board. Test of control refersto tests which seek to provide audit evidence that the internal control procedures are applied as prescribed. Control procedure/activity Test of control Segregation of duties between the sales and receivables in the organization, between the dispatch and accounting departments. Making enquiries about the conduct of duties by the various departments, the Matching of the invoices with the local purchase orders and sales receivables, and their sequential referencing. This would involve taking a sample of the sales invoices and try to get evidence that the company made comparison of the details in the local purchase order and in the sales orders. Signing of the documents for authorization purposes. The goods dispatch note should be signed by the customer and another person. The review of the accounting accuracy of the invoices by a second and third person. The sales invoices should be reviewed to obtain evidence that they were reviewed by a second and third person. Documenting collection of cash. This would involve observing the process, asking questions about the process and reconcile the bank statements with the cash books. Obtaining credit approvals for the extension of credit days from 45 to 60 This would involve checking the credit policy of the company. It would involve selecting a sample of the transactions and checking the approval process Audit procedures refer to the different methods used by an auditor in obtaining the evidence necessary for making an opinion on the financial statements of the firm. The different types of audit tests that can be used by the auditor include the substantive tests and tests of control. The substantive tests that are used include are the analytical reviews which examine the financial statements of the company to verify whether they have been prepared following the required principles. The internal control tests check on the suitability of the companys internal control systems. The procedures may be carried out using audit software. Audit software is software used by the auditor to read on client file to provide information for the audit and to perform procedures carried out by the client program. They are generelarised software, specialized writers software, utility software and audit software. The generalized software is for general application and can be used on different types computers. The specialized softwarre is programs written to be used on a particular client file only. Kingsmead can use this software to record all the transactions involving all its major customers for ease of tracing and evaluation. The utility program is the software that is used by the firm to perform common data processing such as sorting and printing files. Kingsmead can use this software to classify its debtors according to their compliance to paying their debts, and also monitoring the percentages of discounts and provisions for bad and doubtful debts. These audit software can be used in calculation checks, completeness check, selecting items for audit test, detecting violation of system rules such as on credit limits, unreasonable checks such as on hours worked and the equivalent pay on those hours worked. There is also the embedded soft ware which is used by the auditor to examine transactions passing through the system by placing his own program with a set of programs used for processing allowing real time testing of data. We also have the test data/test facts which are compliance tests designed to test the performance of clients programmes. The different audit records that can give evidence of work done include working papers. Working papers are the documents for recording work done by the auditor while conducting his audit. They provide assurance that the audit was carried out following the required standards. The audit papers usually show how the work was planned, how the audit process was carried out, the level of supervision involved and that proper review was carried out. They also show that sufficient evidence was obtained to enable the auditor make an opinion. The audit papers have to be signed and dated by the relevant staff and any matters outstanding have to solved in the due course. The other records which can be kept by the auditor include the working files where we have the primary audit files and the secondary files used at the different stages of the audit. An audit report is the final product of the audit engagement which enables the auditor to express his opinion on the financial statements of the company. The following is a draft audit report of Kingsmead plc. Independent Auditors Report To the shareholders, Kingsmead plc Report on the financial statement We have audited the financial statement of Kingsmead plc which includes the balance sheet of the company as at 30.06.2011, and the income statement, statement of changes in equity and the cash flow statement for the year then ended and a summary of significant accounting policies and other explanatory notes. Management responsibility for the financial statement. The management is responsible for the preparations of the financial statements and the fair presentation of these statements in accordance with the internationally standard of reporting and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. Auditors responsibility Our responsibility is to express an opinion on those financial statements based on our audit. We conducted our audit in accordance with the international standards of auditing. These standards require that we comply with ethical requirements and plan and perform our audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. As the audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements, the procedure selected depends on our judgment including the assessment of the risk of material misstatement of the statements, whether due to fraud or error. The audit was carried out on a test basis. The audit also involved evaluating the appropriateness of accounting policies used and the reasonableness of entities need as well as evaluating the presentation of the financial statements and the level of management. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion the financial statements of the company show the inapplicability of the going concern concept of the company as at 30.06.11, this is because of the financial difficulties the firm is going through as well as a threat of a take over. The company also has adverse gearing ratios meaning that it will not be able to pay its liabilities as and when they fall due. The companys share price dropped drastically and its an indication of poor management. Also the companys board chairman resigned and there was no replacement. The company has changed its operations and the future is uncertain. Therefore, the financial position show the inapplicability of the going concern concept and it is in the interest of the shareholders and creditors that we issue a qualified report, in accordance with the international auditing standards. Auditors signature. Date.. Auditors location.. Management letter of representation. A management letter is a letter written by the auditor to the management of the firm drawing the attention of the management to the shortcomings and weaknesses in the internal control of the organization. The letter is written after the evaluation of the internal control system but before the issue of the audit report. A draft management letter is as shown below; XYZ LTD POSTAL ADRESS 2643456 CHICAGO KINGSMEAD PLC, ADDRESS 4343434 LONDON. The company needs to evaluate its authorization procedures in order to avoid cases of fraud, the management should oversee the change of selling on credit to cash basis and for the goods sold on credit, the firm should institute measures to recover the debt. The internal control system regarding bad debts is not sufficient and there is no proper authority for declaring debts as bad. There should be regular rotations of staff managing the internal control of the company.If the recommendations are not implemented it will have an adverse effect on the financial statement of the company. The purpose of the management letter is to report to management about the accounting system and the related forms of control. It provides advice to the management on how to ensure reliability of the companys records. It enables the auditor to bring to the attention of management areas of weaknesses that might lead to material errors and fraud. It enables the auditor to communicate matters relating to internal control system that may have an impact on the future audit. The letter also provides the basis of planning subsequent audits through identification of risk areas. If the management is not willing to sign the letter, the auditor should consider discussing the issue with the management and if the management is still reluctant in signing the letter, the auditor should consider qualifying the report. Buy custom The Financial Statements of the Company essay

20 Signs You Are a College Nerd

20 Signs You Are a College Nerd They say college can change your life and theyre not kidding. You might start college with the same mindset you had in high school but chances are youve done a full 180 (or three) by the time the first semester ends. Weve rounded up the Top 20 signs that your might be going down the path of Geek Chic †¦ or just plain Geek. 1. You set your alarm early for Back to School sales. Some people think the Friday after Thanksgiving is the most important shopping day of the year, but not you. No, you march to the beat of a different drum †¦ one that starts mid August with Back to School sales. Face it, you just cant pass up 10 for $10 deal on boxes of staples, oddly shaped push pins and novelty folders. 2. Texting, IMing or pinging your roommate is the norm. No matter if your roommate is off campus, at the game or just across the room – if you need to talk, you do it by device. 3. Arguments about Star Trek can change the course of your dorm life. If you can name all the movies, have a passionate opinion about best captain and crew or have ever requested to change rooms because your roommate was a â€Å"Picard Man† then youre deep within the College Nerd Quadrant. 4. Star Wars counts, too! Were you standing in line at midnight for the Collectors Edition Blu-Ray Bonus Digital Content release party? We thought so. 5. You skip classes to get a head start on the paper you know your professor will assign. After all, youve already read ahead seven chapters so why not get going on that paper you know will be due in five weeks? 6. You rotate the names for your WiFi. Usually you stick to the names of favorite alien races but sometimes you mix it up with your favorite Star Dates. 7. Everything runs off your PC. Youve set up your computer to control the lights, temperature and playlists so you never have to get up. 8. You have specific playlists for certain classes or projects. You cant crack a chemistry book without cuing up Weird Science and that Feminism paper isnt going to get done until youve made it through Aretha Franklins Greatest Hits. 9. Your friends ask you to audit their class just so they can have your notes. Between the pie charts, keyword breakdown and abstract you provide, what you get out of a lecture is better than the textbook. 10. You have textbook editors in your email address book. Looking for misspellings, outdated information and poorly constructed chapters is your favorite past time. Youre on a first name basis with editors though oddly enough they never thank you for your regular correction notes each semester. 11. You started offering to repair computers as a way to meet people. After a few weeks, however, you realized you preferred the company of the computers. 12. Class numbers can be an issue. Did you want to take Prehistoric Pottery until you found out the course number was even? Or did you only sign up for Modern Dance because that number was odd? College nerds put a lot of stock in lucky numbers. 13. Resolving arguments can be difficult. When you and your roommate or study group have a disagreement its usually resolved by Rock-Paper-Scissors-Lizard-Spock or Evens-Odds-Binary. 14. Your plans for a long weekend tend to be a bit different. While others might be planning for parties, bar crawls and concerts, youre packing your holiday weekend with LARPing, Star Trek RPG and a Harry Potter marathon. 15. If its worth doing, its worth tracking. Youve been following – and charting – your study to grade ratio since the first grade. 16. Your idea of a Care Package is slightly different. Other students may look forward to boxes of photos and cookies, but your family knows to send Anime DVDs and supplies for your next cosplay project. 17. Integration is everything. Youve made it your personal mission to work with every instructor you have to integrate Pinterest, Twitter, DropBox and 4Chan into the curriculum. Youre saving Flipboard, Seesmic and ProPublica for next semester. 18. Semantics are important. Theyre not dolls or action men, theyre collectible figures. Its not a waste of an entire weekend, its an Epic Dungeons and Dragons Campaign. 19. Your College criteria was highly specific. Some students check out concert venues, party spots or sports teams when considering college. You wanted to know how close the libraries were, how many bookstores there were and whether or not there was an active RGP/LARP/MMOG community. 20. Your friends can turn your room into a drinking game. Rules include one shot for every calculator and double shots for pamphlets or promotional materials for Starfleet Academy, Hogwarts and other not-technically-actual schools. If most the listed points above are true, congratulations one more college nerd is among us! To know for sure, you can also take the quiz to find out which type of student you are. Did we miss a giant red flag of college nerdom? Add your own nerd signals in the comments section below.

Psychological and Social Factors in Informed Consent for Patients with Case Study

Psychological and Social Factors in Informed Consent for Patients with Autism - Case Study Example (2011) examined the levels of understanding and perceptions on the need to conduct randomized controlled trials among professionals, users and care givers concerned with provision of intellectual care, including care for autism cases. There was poor understanding of the principles attributable to randomized controlled trials among care givers and users, but understanding was higher among professionals. The authors noted that lack of understanding has negative implications on social validity of random controlled trials. Chen, Xu, Huang and Dhar (2013) conducted research into the levels of awareness, attitudes and experiences among a sample that comprised parents of children who were undergoing genetic testing owing to their condition. More participants were in support of genetic testing research, mainly citing early intervention and motivation, identification of the causes of the condition, and family planning as their motivations. Competence of medical staff handling the tests was highlighted as a major concern among participating parents. Minority groups in the sampled population appeared to have lesser understanding of the importance of the procedure. At the psychological level, researchers are encouraged to learn the needs of such individuals to encourage their participation. Chen, L., Xu, L., Huang, T. & Dhar, S. U. (2013). Autism genetic testing: A qualitative study of awareness, attitudes, and experiences among parents of children with autism spectrum disorder. Genetics in Medicine. 15(4): 274-281. Robotham, D., King, M., Canagasabey, A., Inchley-Mort, S. & Hassiotis, A. (2011). Social validity of randomized controlled trials in health services research and intellectual disabilities: A qualitative exploration of stakeholder views. Trials. 12:

MT140 Unit 6 Discussion Research Paper Example | Topics and Well Written Essays - 250 words

MT140 Unit 6 Discussion - Research Paper Example This implies that the goals must include the adequate resources required. A goal just as the name suggests has a time constrain a feature that regulates the utilization of the resources in accomplishing each. With SMART goals and objectives, the system requires the creation of appropriate bureaucratic offices to enhance the supervision of the subordinate in order to ensure that they dedicate their time among other resources to attaining the goals (Anthony & Govindarajan 2007). Managers must have basic understanding of the organization. This requires the managers to have every information about the company and its resources at any given time. The case at Sandwich Blitz Inc. is negatively unique since the management does not monitor the operations of the company thus the utilization of the resources. Such loopholes create space for embezzlement of funds among other resources. Some employees earn for hours they have not worked for, such is a portrayal of the laxity in the management a feature that validates the need for the creation of a functional management control

The American Civil Rights Movement Essay Example | Topics and Well Written Essays - 500 words

The American Civil Rights Movement - Essay Example After the unfortunate murder of King, Black leaders, such as Stokely Carmichael joined the Black Panther movement, and coined the phrase ‘black power’. He advocated Black liberation from oppression and discrimination by any means possible. Therefore, it proved to be a radical movement which utilized violence. The movements’ violent message permeated into most parts of black society. Consequently, blacks treated whites as their enemies and old gang rivalries based on cultural divides were galvanized.Nevertheless, the movement as a whole was nonviolent and very successful. Congress passed the Voting Rights Act of 1965 which made it possible for southern African Americans to cast vote. Prior to this Act, discriminatory literacy tests and poll taxes had restricted black from voting. Furthermore, in 1968, President Johnson signed the Rights Act which banned discrimination in the sale, rental, and finance of housing. In 1967, the Supreme Court ruled that prohibiting int erracial marriage was unconstitutional. Consequently, sixteen states that still banned interracial marriage were forced to revise their laws. In my opinion, the Civil Rights movement transformed the USA completely. Without these brave and audacious African leaders and free thinkers, battling against an unjust society was nearly impossible. Many of the protestors and leaders of the different movements were either targeted by the authorities or tortured by the police. Individual leaders, such as Martin Luther King were even murdered while trying to battle.

Functionalism, Conflict, Interactionism and Religion Essay Example for Free

Functionalism, Conflict, Interactionism and Religion Essay Religion is the worship of and the belief in a God or gods. Every individual in life is often entitled to a religion as part of the culture. Devotional and performance of specific rituals characterize religion among the people. Religion possesses moral codes that regulate the affairs of man in the society. The paper seeks to determine how the sociological theories impact religion of an individual (Lizardo, 2009). Functionalism is a sociological theory that was purposely established to try and explain social institutions and more so religion in this case, as a collective way to end individualism in the society, with focus on the conduct in which social institutions impede social needs. Functionalism is instituted in a way to create an understanding on how social institutions work. Religion for instance has got many roles that it plays in the society. It is the basis for the belief in a god in every society (Lizardo, 2009). Functionalism as a theory applies to the sociological institution of religion in a number of ways. Religion has been disintegrated to spirituality and then to Christianity. According to the believers of functionalist theory such as Emile Durkheim, Talcott Parsons and Robert Merton there are many functions or rather roles that religion plays in the society. Staying holy is part of Christianity and thus religion. It is believed that holiness protects people from the dangers of the world. Religious people often try to lead a religious life, something that those who don’t have a religiously governed life, don’t really admire. Religion thus is seen to change the life and even culture of people, not only because of their own sake, but also for the sake of others. Religion offers solace to the believers and helps them overcome the challenges of life. Religion thus is instituted in the theory of functionalism to be of benefit to the society. Sometimes it is believed that religion offers basic need to the believers. This comes up due to the fact that since religion has been translated to groups of beliefs such as Christianity, individuals believe in God according to the teachings. As they believe in God, God grants them the desires of their heart (Lizardo, 2009). On the other hand, conflict theory applies in the sociological institution of religion in that; the theory suggests that the organization of religion was formed purposely to fulfill the basic human needs. This implies that all the needs of man could be granted with a belief in a god, who when praying to, grants the individual his or her needs. Basic needs can be food, shelter, clothing, and all those other things that man needs to lead a life that is not extreme poverty. However, religion has been destroyed in its organization and it has been left with one purpose, to safeguard the center of power. From the functionalism theory, religion does not, in its existence, fulfill the basic needs of an individual, but wholly in a different manner. Religion contributes to the equilibrium of the society through the provision of a structure within which the society functions in peace (Lizardo, 2009). Finally, the theory of interactionism applies to the sociological institution by viewing religion just like the functionalist theory of Durkheim. The two theories, functionalism and interactionism view religion as functional element that man applies to survive. This implies that in interactionism, the role of religion to the society and to an individual where he lives is regarded as of most importance. However, the interactionism theory has no clear definition or understanding on religion. Nevertheless, there have been several perspectives of the theory of interactionism in which many have been approved while others still remain with controversies. The main idea here is that interactionism theory is that it in a way supports the functionalism theory that regards religion as an important element that has roles to play in the society (Lizardo, 2009). In all the three theories, there are similarities and differences on their applications to the sociological institution of religion. It is evident that in all the three theories, their view point of religion is that of meaningful. This implies that they tend to view religion as something of importance in the society and to the people involved in it in general. Precisely, the theory of functionalism and that of interactionism give religion a functional role in the society. They bring out religion as something of importance to the society (Lizardo, 2009) The difference in these theories is that in the conflict theory, there are conditions that are attached to the role of religion. For instance, one has to pray to God so as to receive the need that he or she is really lacking. This is so unlike in the other two theories as they presume that religion is a functional institution and it should provide all the basic needs to man with or without asking. The conflict theory further draws lines of difference in that it deploys the concept of power. This is an implication that, there are some people in the society who are more powerful than others. It outlines concepts that religion brings about equilibrium by providing a structure whereby the society functions peacefully (Livesey, n. d). Each theory is seen to affect the views of every individual in the society. From the theory of functionalism, one can draw a conclusion that religion is not all about building temples and keeping shrines, but real religion is all about healing broken hearts and uniting people to God. Every Christian believes in a God, and every one prays to that God when in need and the needs are always granted. Staying close to God spiritually makes one have peace and lead a harmonious life. That is a belief that religious people have and they exploit the fact. It is crystal clear that believers lead holy lives, distant from evils of every kind. Therefore, the functionalism theory affects how every individual views religion by the emphasis that it is a functional concept. The conflict theory on the other hand, affects the views of individuals, as far as the sociological institution of religion is concerned. The conflict theory affects the view point of an individual in that; it makes a person think of religion to be functioning in a way to safeguard the powerful and the rich in their positions. This implies that, even if someone in a powerful position commits a crime, with religion it will be taken just as an accusation. Therefore it is possible to conclude that religion protects and preserves those who are powerful to remain in their positions and help them remain there. This has led to creation of conflicts in the society as criminals are being let to go free, something that the functionalism theory does not recommend and advise (Livesey, n. ). The interactionism theory affects the views of an individual in that it makes them belief that through religion, they are able to understand things in a better way. This is not approved, but it is a theory. Most interactionists have often argued that religion is a belief system that helps individuals to understand well all the things they come across with in their daily lives. This is achieved through making sense out of those things. People who are religious experience many things in their daily lives, some makes sense to them while others do not make sense. To those who are not religious, they may never have the capacity to understand anything that happens in nature. Some of these experiences include the mental and physical maps individuals make in their minds as they focus the life they have in the social and natural cycle. The three theories are also known to affect the approach to the social changes, which take place in religion, in a number of ways. For instance, in the functionalism theory, the social changes in religion as a sociological institution include the changes in the society that are religious. This includes religious marriages, offering of sacrifices to God, transformations from paganism to spirituality and many other changes. The theory of functionalism is known to affect the approach to these social changes. To be precise, religion is believed to transform life and this implies life transformation from bad to good. In every society there is existence of evil. People committing these evils do also exist. There are those bad characters in the society that no one admires, for instance people who rob others of their wealth, murderers, rapists, and many others are so much hated by the community. This is because they bring harm to the society and no benefit at all. Religion is believed to have the capacity to transform the life of an individual from this devastating state to something that people can admire. This can only be achieved if the victim believes in God and prays to Him. It is the only way to get transformation (Livesey, n. d). The conflict theory affects the approaches to social changes in the religion of individuals in a presumption that religion tends to be more lenient to its believers. The religions do this by supporting some institutions in the society for instance monogamy, family and marriage. Religion further encourages procreation and banning contraception religion in some cases as this can effectively bring new members that are born into the ideal world that one must produce and keep on the practice of producing as generations pass. Religion does this simply to have more members in their respective religions and keep teaching the new members the rules of the institution and the practices, for instance, children pass through rituals like baptism and confirmations. Religion further ensures that the new members Sunday school masses, Sabbath schools at the temple and festival gatherings (MacDonald, 2009). Interactionism theory affects the approach to the religious social changes in a similar manner as the functionalism and conflict theories. However, it tends to focus the traditional periods and tries to compare the sociological changes to the present times. Societies in the traditional times had a religious system that was very brief or rather very small. This was due to the fact that the traditional societies involved themselves to one universe of meaning simply because they were systems that were closed. This implies the fact that in those societies in which one religion is constantly highlighted and made sociable to persons, keeping out of all other religions. It is in these societies that the behavior code is written by the powerful actors in the society, simply because they possess positions in the society (Blumer, 1969). Each theory affects the views of the society. It is crystal clear that the society views religion in different ways. These sociological theories have been known to affect these views of the society in one way or another. The society for instance views religion as something sacred, that it should be respected simply because it is associated with a supreme being. But in functionalism theory, religion is believed to be the only way through which individuals can come up with an identity as far as the society in concerned. An individual’s faith can be measured through the way his or her religion is tied to the person’s heritage, family and culture. Religion of an individual gives individuals the capacity to endure all difficulties in life and all the individual tragedies that every one goes through in life. What remains a fact is that not everyone has faith in his or her religion. And this is as a result of the way functionalism theory affects the views of the society about religion (Blumer, 1969). The conflict theory also affects the way people view religion in the society. Religion is believed to give provisions of both power and ability to control people and also to give support in all means possible to those people. Religion achieves this through its forms and with all its mechanisms of authority and cohesion, comfort and confrontation. Most people in the society have put their trust and confidence on the religion that exists in their culture as it is evident that they have the will to do all that religion requires them to do for they believe it is something right that even their gods will be pleased to see it done. Clearly, this is as a result of the way the conflict theory affects the way individuals or rather the society’s view of religion (MacDonald, 2009). On the other hand, interactionism theory affects the views of the society from the concepts of relations amongst the people in the society. Every society is build up of relationships. Everyone is at least having a relationship with someone else, for instance relationships maybe fatherhood, brotherhood, sisterhood and many others. For all the studies that have been done, it is evident that religion makes people confident of their current locality. Individuals believe that religion offers optimum security and further still, religion brings a sense of certainty in the uncertain world. Most religious people believe that in this world you can never know what to expect in the near future, everything seems so uncertain. But with the belief in one person, having total faith in a God who exists, everything seems practical, real and true. In all cultures, there in a trend that is common of taking religion as the only true thing. This has been the result of the psychological, anthropological and sociological researches that have been made. From tradition, many people have believed in religion and it is evident that till now, people still regards religion as something that is real and that it gives people protection in all they do (McClelland, 2009) In conclusion, social institutions exist in almost all societies. There are the sociological theories that tend to make people in a society understand the sociological institutions. Every theory applies to each sociological institution, for instance the functionalism, conflict and interactionism theory affect religion as a sociological institution. The three theories affect the institution in different ways but at some point there is similarity on how they affect the sociological institution. The theories also affect religion in different ways and individuals view it in different ways too. Further still, all these sociological theories affect the views of the society in various ways.

Hiding From The Truth :: essays research papers

Hiding From The Truth! In the reading, "The Story of an Hour," many things weren’t as they seemed. This is called symbolism. Where one write something and it symbolizes another thing. For example, someone’s blood gets warmer. That wouldn’t symbolize them getting hot, it symbolizes them having a warm and happy feeling about something. This shows that things aren’t thought of as they are supposed to be. Symbolism also leads to hidden truths. Things that also don’t mean what they seem. Just as symbolism, hidden truths need to be thought out, and thoroughly processed in one’s head. In the reading, "The Story of an Hour," many things aren’t as they seem, leading to hidden truths, symbolism, and an unusual ending. There were many things that could be considered to be hidden truths in the reading. There were just a few that stuck out with ease. One of the hidden truths would be when the wife Louise Mallard is thinking about the news she was just told, she is sitting in a "comfortable roomy chair," comfort and roominess are relaxing and fun. The reason the writer uses comfortable and roomy is to show that the wife, Louise, was happy and relaxed when she heard the news and thought about it. She was pretty much happy with the result. Another easy hidden truth was when Louise was saying, "free, free, free" and "free, body and soul free." These phrases would, in reality, show that she was happy and felt like her own self now. She wasn’t restricted by her husband, he was gone and she was her own woman. She was finally "free" as she would say. And finally, Louise’s pulse beats harder. That is just like the blood warming. Her pulse beatin g hides that she is full of joy. She is happy of what happened, and that she is "free." There are many truths that are hidden in this story, that just leads to making the readers get into the story. Not only were there hidden truths, but a lot of symbolism came up in the reading. The symbolism starts with an open window. That is what Louise was staring at and looking through when she was told about the death of her husband Brently. The open window symbolizes freedom. Louise was now free of her husbands rein. She was unhappy with the marriage and liked finally being free and her own person.

Mrs. Acres Homemade Pies and Soft Drink Essay

The company produces specialty pies and sells them in local supermarkets and select family restaurants. In each of the first six months, Shelly and three part time employees sold 2,000 pies for $4. 50 each, netting a profit of $1. 50 per pie. The pies were quite successful and Shelly could not keep up with demand. The company’s success results from a quality product and productive employees who are motivated by incentives and who enjoy being part of a successful new business. To meet demand, Shelly expanded operations, borrowing money and increasing staff to four full-time employees. Production and sales increased to 8,000 pies per month, and profits soared to $12,000 per month. However, demand for Mrs. Acres Homemade Pies continues to accelerate beyond what Shelly can supply. She has several options: (1) maintain current production levels and raise prices; (2) expand the facility and staff while maintaining the current price; or (3) contract the production of the pies to a national restaurant chain, giving Shelly a percentage of profits with minimal involvement. When Shelly Acres started selling her pies, she had to find her own customers. None of the local restaurants and supermarkets knew her products, so she had to offer an affordable product to interest restaurants and supermarkets in her products. As demand increased, Shelly started producing more pies to meet this demand. At the moment, she cannot supply all the demand. A way to decrease this demand is to increase prices. She can also increase the production level to meet the demand. The first option implies that Shelly’s company is not going to grow since its current size will be maintained by keeping an artificially high price. The second solution requires Shelly to find the resources to finance the expansion of her activities. The third option leads Shelly to lose her specific know-how by providing it to the national restaurant chain. It also implies that Shelly does not own her business any longer. In economics we classify goods as â€Å"tangible† products, example might include food and drink, cars, digital televisions, flat-screen televisions, energy products and cricket bats! Services are sometimes known as intangibles, education and health-care are two important services and tourism, business consultancy, cleaning and home insurance are all examples of services. A soft-drink manufacturer produces several flavors of drink for example, cola, orange, and lemon. Each flavor has several versions such as regular, diet, and caffeine-free. The manufacturer operates factories in several states. You have input records that list version, flavor, yearly production in gallons, and state (for example: Regular Cola 5000 Kansas). The aim of segmentation in consumer markets is to bring the focus on to manageable groups of like-minded individuals who have a high disposition for a product. Coca-Cola has customers who want low cost drinks for consumption at home. It has customers who want a mixer or a non-alcoholic drink in a bar. It has customers who are hot and thirsty and want a cool refresher outside the Duomo in Florence. The same consumers may at various times join one of the segments and when they do, they will see the product in a different light and value it in a different way. In business-to-business markets the aim of segmentation is similarly to arrive at clusters of like-minded companies. There is a very strong pressure to use segmentation in business-to-business markets to win a competitive advantage as there is often little to differentiate one product from another. Segmentation therefore links strongly with a strategy to achieve a sustainable differentiated position. References: highered. mcgraw-hill. com/sites/dl/free/†¦ /ferrell_walkthrough. pdf http://www. b2binternational. com/library/whitepapers/whitepapers03. php.