Accounting :: Free Essay Writer

I - A. â€Å" Representational faithfulness is accomplished when transactions and events affecting the entity are presented in financial statements in a manner that is in agreement with the actual underlying transactions and events† (CICA, Financial statement Concepts 1000.21 (a), 2003). It means that all of information in the financial statement such as numbers and descriptions must be factual. The independent auditors checked the computer ID tags on each piece of equipment to confirm the actual numbers, and for that reason Byrn Company observes the representational faithfulness that is one of subsets of reliability. I - B. â€Å"The consistency principle states that businesses should use the same accounting methods and procedures from period to period† (Harrison, Horngren, Lemon, & Lemon, 2004, p. 279) Hence the financial statement of Carroll Company violates the consistency principle. I - C. â€Å"The time-period concept ensures that accounting information is reported at regular intervals† (Harrison, Horngren, Lemon, & Lemon, 2004, p. 114). Still, the company believes that quarterly financial information can be issued whenever it is convenient for the accounting department, and they published its first three quarterly reports during the 10th month of the year. Consequently the financial statement of Dawn’s Data Enterprises violates the timeliness that is one of subsets of relevance. I - D. â€Å"The financial statement representation of a transaction or event is verifiable if knowledgeable and independent observers would concur that it is in agreement with the actual underlying transaction or event with a reasonable degree of precision. Verifiability focuses on the correct application of a basis of measurement† (CICA, Financial statement Concepts 1000.21 (b), 2003). Even though the comptroller of the bank knows the electric pencil sharpener may qualify as an asset by years of benefit expected, he decided that the cost of the sharpener should be expensed. As a result, the financial statement of the bank violates the verifiability that is one of subsets of reliability. I - E. â€Å"Information that helps users to predict an entity’s future income and cash flows has predictive value† (CICA, Financial statement Concepts 1000.20 (a), 2003). The company’s financial statements show ten years successful operation, and it helps Bill to invest in the company. The financial statement of Wilson Enterprises follows the predictive value and feedback value which is one of subsets of relevance. II - A. A dress shop purchases a $3,500 sewing machine to use for alterations. A dress shop’s assets increase amount of $3,500 because assets mean all resources owned by a business.

My Philosophy of Teaching Essay -- Educational Educating Teaching Essa

Philosophy of Education As Malcom Forbes once said, â€Å"Education’s purpose is to replace an empty mind with an open one.† As a future teacher and educator, I heartily agree with the quote from Mr. Forbes, a successful businessman. Because I have been a student in school since I was five years old, I have had many opportunities to look at my education and assess what I have truly learned. Honestly, I can say that the most important part of my past and current education has been being exposed to the many ideas and concepts of our world today. Aside from learning about the all important â€Å"classic† subjects, I have been fortunate enough to be educated by individuals who truly wanted to teach me, as well as other students, to make a difference in the world. Due to the condition our world is in today, I feel it is extremely important to teach my future students about such issues as racism, gender inequality, war, legal matters and environmental issues, just to name a few. In order to be a successful person in the world today, it is imperative that all citizens are aware of the many non-educational issues surrounding them. It is vital that every person is capable of making rational decisions on his or her own. These ideas and skills are not something that parents alone can teach their children, simply because so many children do not have parents that are involved in their lives. Therefore, it is the school’s responsibility to teach the students about all areas of life. Every student, regardless of background, race, sex, and ethnicity will be educated on how the become a more worldly person. No one, thanks to a free public education, will be denied the right to learn. Because I hold these views, it is clear that I embrace a So... ...e, as well as observation hours and lessons to teach. Yet I know that deep down inside, I am making a good decision for my life. Teachers may not make the most money or have the most respected profession, but it is a job that is always needed. Teachers have helped encourage so many of the world’s brightest people; so many people have admitted that they wouldn’t be where they are today without the support from that one special teacher. I want to be that special teacher, the one who goes the extra mile for her students and pushes them to be the best they can be. But most importantly, I want to be able to teach my students to be worldly and independent. For Robert Hutchins once said, â€Å"It must be remembered that the purpose of education is not to fill the minds of students with facts†¦it is to teach them to think, if that is possible, and to always think for themselves†.

Apocalypse Now vs Heart of Darkness Essay -- essays research papers

Francis Ford Coppola’s Apocalypse Now lacks the impact of its inspiration, Joseph Conrad’s Heart of Darkness. While the basic elements of imperialism and human nature remain intact, the characters of the film bare little resemblance to their literary counterparts. The film serves as a re-interpretation of Conrad’s novella, updated from 19th-century British imperialism in the Congo to a critique of 20th-century U.S. imperialism in Southeast Asia. Coppola’s changes in setting and plot structure, however, force the film to sacrifice the character development so crucial in the literary work. This detracts from the overall effectiveness of the film. The most important difference between novella and film is the development of their main characters, Marlow and Willard, respectively. In Heart of Darkness, the reader is introduced to Marlow through his various philosophical ruminations about imperialism, morality, and human nature. He learns of the mysterious Kurtz through first-hand accounts of his accomplishments and his bizarre behaviour. As Marlow spends more and more time in the jungle, his pre-occupation with Kurtz becomes an important refuge from the brutality of the Belgians for whom he works. Although critical of the Belgian bureaucracy, it is unclear whether his displeasure stems from their immoral practices or their incompetence and inefficiency. Conrad never reveals Marlow’s true feelings, forcing the reader to confront the issues of racism and human nature themselves. Willard, on the other hand, is a psychological mess from the beginning of the film. The opening scenes depict him confessing his own mental imbalances as a result of prolonged service in the Vietnam War. While Conrad’s Marlow borders on complacency, Coppola’s Willard behaves erratically and without reason. His fascination with Kurtz is also less profound than in Heart of Darkness. According to literary scholar and cinema aficionado Mark A. Rivera, â€Å"In Conrad, Marlow is in awe of Kurtz, comes to identify with him in some dark recess of his own psyche; Willard, on the other hand, is more impressed with Kurtz's credentials than moved by his force of mind and will.† Despite the fact that the film is told through Willard’s eyes, his skewed perception does not affect the film’s clear moral intentions. Copp... ...e horror!'") and Kurtz's memory for the rest of his life. By turning himself into an enigma, Kurtz has done the ultimate: he has ensured his own immortality.† Kurtz’s status as an enigma serves to propagate an endless number of interpretations. Could his words be a declaration of the horrific dark side of man that lives within us all? Could they be a reaction to his first glimpse of the afterlife? Could they be a regretful look back on a life of sin? Kurtz’s last words leave the reader to draw his or her own conclusions about their meaning. Conrad does not tell us what to think, he makes us think. That is the sign of great art. Those very same words, however, when spoken by Marlon Brando in Apocalypse Now, hold far less meaning. The fact that Willard makes the decision to kill Kurtz convinces the audience of Kurtz’s insanity, and his words can be most literally interpreted as a reaction to his own murder. These words, meant to hold the most impact of all dialogue in either work, serve as an accurate metaphor for the works as a whole. Conrad’s Heart of Darkness forces its reader into meaningful introspection, while Apocalypse Now fails to capture the depth of Conrad’s vision.

Night World : Spellbinder Chapter 16

Thea started to let go of Eric. She could still try to save him. But he wouldn't let go. And her own instincts told her to hold on to him. They stood up together, holding each other, facing the Inner Circle as a unit. â€Å"Well,† Mother Cybele said, blinking rapidly. â€Å"Aradia brought us here thinking you might need help. But you've taken care of things yourselves. We saw the end, very impressive.† â€Å"I saw it, too,† Aradia said. Her face was turned toward Thea, the faintest trace of a smile on her lips. â€Å"You did a good job, Thea Harman. You're a true Hearth-Woman.† â€Å"Yes, and where did that last invocation come from?† Gran said, shifting her weight to the cane Rhys gave her. â€Å"I've never in my life heard of anybody calling on their own power as a daughter of Hellewise.† She said it in a grumbling way, but Thea had the strange feeling that she was almost pleased. Thea faced them all. Maiden, Mother, and Crone of the Inner Circle. She was still holding Eric. â€Å"I don't know where it came from,† she said, and was glad to hear that her voice wasn't shaking too badly. â€Å"It just†¦ came.† â€Å"And what about you? What's your name, young man?† Gran said. â€Å"Eric Ross.† Thea was proud of the way he said it, quiet and respectful, but not cowed. Gran looked from him to Thea. And back again. â€Å"You're in this with my granddaughter?† â€Å"He doesn't know anything. ,. .† Thea began, but of course that was hopeless. And ridiculous. â€Å"I know I love Thea,† Eric said, cutting her off. â€Å"And she loves me. And if there's some rule that says we can't be together, it's a stupid rule.† He sounded terribly brave and terribly young. Thea felt a wave of dizziness. Her fingers tightened on his until both their hands were shaking from the pressure. She realized for the first time that her right hand was fairly seriously burned. â€Å"Please let him go, Grandma,† she whispered. And then, as Gran stood silent, â€Å"Please†¦ I won't ever see him again and he won't ever tell. All he's done is try to help me, try to save lives. Please don't punish him for what's my fault.† Warmth pooled in her eyes and spilled over. â€Å"He tried to uphold the law,† Aradia said. â€Å"At least, I think so.† Thea wasn't sure she'd heard right. Gran didn't seem to be, either. She said, â€Å"How's that?† â€Å"Hellewise said it's forbidden for witches to kill humans, didn't she?† Aradia asked, her face serene. â€Å"Well, that spirit was a witch who'd already killed a human-and who wanted to kill more. And he helped send her back. He helped Thea undo the forbidden spell, and he helped prevent witch law from being broken again.† Rhys muttered, â€Å"Neatly put,† but Thea couldn't tell whether that meant he agreed or not. Gran shuffled a step forward, looking at Eric. â€Å"And just what did you do to help, young man?† â€Å"I don't know if I did help,† Eric said in his quiet, straightforward way. â€Å"Mainly I just tried to keep her from killing me-â€Å" â€Å"When did you light the fires?† Thea asked in an undertone, still clutching his hands. He glanced at her. One side of his mouth quirked slightly. â€Å"Nine o'clock,† he said. â€Å"Even though I wasn't there.† Thea's voice was just slightly louder now. â€Å"And you knew Suzanne would come and try to get you, and you didn't have any magic to fight her. So why did you do it?† He looked at her, then at Gran. Then at her. â€Å"You know why. Because otherwise she'd have gone over to the party.† â€Å"And killed more people.† Thea looked at Gran. Gran was staring at Eric, her dark old eyes very keen. â€Å"So you saved lives.† â€Å"I don't know,† Eric said again, maddeningly honest. â€Å"But I didn't want to take the chance.† â€Å"He saved my life, too,† Thea said. â€Å"Suzanne tried to kill me. And I could never have gotten through the spell to send her back if he hadn't kept her distracted.† â€Å"That's nice, but I'm not sure it's enough,† Old Bob said, running a hand over his stubbly chin. His weathered face was quizzical. â€Å"There's nothing that says upholding one law makes up for breaking another. Especially Night World law. We could get in a mess of trouble fooling with that.† Gran and Mother Cybele looked at each other. Then Gran turned to Old Bob. â€Å"I changed your diapers-don't tell me you know more about Night World law,† she snapped. â€Å"I'm not about to let a bunch of bloodthirsty vampires dictate to me.† She looked at the others. â€Å"We need to take this somewhere private. Let's go back to my place.† Somewhere private. Hope kept racing giddily through Thea as the jeep bounced and rattled home. Eric was driving, and Thea was in the backseat, so they couldn't talk. Aunt Ursula was in the front beside Eric. Gran's fighting for me. And Aradia, and maybe even Mother Cybele. They don't want me to die. I don't think they even want Eric to die. But reality kept trying to push the hope away. What can they do? They can't condone a witch and a human being together. They can't risk war with the rest of the Night World, not even to save me. There's no solution. The little caravan pulled up the back alley behind Gran's store. And then Thea was in the workshop again, in the circle of chairs. Creon and Belfana had been waiting. So had Blaise and Dani, who were both sitting down. â€Å"Are you okay?† Dani began, standing–and then she shut up. She was looking at Eric, her dark, velvety eyes huge. A human in the Circle. â€Å"We put Suzanne back,† Thea said simply. She took Eric's hand again. The Inner Circle re-formed around the two of them, witch and human, standing centered. â€Å"We have a situation,† Gran said. And she explained even though most of them already understood the problem. She did it thoroughly, looking at each of the Circle members in turn. Aradia and Mother Cybele sat on either side of her, occasionally putting in a thoughtful remark. Thea figured it out in a few minutes. Gran was recruiting each of them, appealing to them-and showing that the Mother and Maiden both agreed with her. She was working them all over to her side. â€Å"And the end result is, we've got these two,† she said at last. â€Å"And we have to decide what to do with them. This is a decision for the Inner Circle, for the daughters and sons of Hellewise. Not for the Night World Council,† she added, looking at Old Bob. He ran a hand through rough gray hair and muttered, â€Å"The Council might not see it just that way,† But he smiled. â€Å"There was a time,† Gran said, â€Å"when witches and humans got along better than they do now. I'm sure anybody who's gone far enough back with their family tree knows that.† Eric looked at Thea, who shook her head and looked at Blaise. â€Å"She means,† Mother Cybele put in, â€Å"that we used to take human husbands, a long time ago. To make up for the fact that there have never been enough witch men. That was back in the days when there was still the third Circle, Circle Daybreak. The one that tried to teach magic to humans.† â€Å"Until humans started burning us,† Belfana said, her freckled face grave under its coil of deep red hair. â€Å"Well, this one isn't likely to burn anybody,† Aunt Ursula said acidly. At that moment, Thea loved her. â€Å"Nobody is arguing that the laws should be changed,† Mother Cybele said, putting her plump fingers together. â€Å"We can't go back to those days, and we all know the danger from humans now. The question is, is there any way to make an exception in this one case?† â€Å"I don't see how,† Rhys said slowly. â€Å"Not without all of us ending up accused of treason.† â€Å"It'll be the Night Wars all over again,† Nana Bur-uku added. â€Å"Each race of Night People against the others.† â€Å"I don't wish them harm,† Creon said from his wheelchair, his cracked voice barely audible. â€Å"But they can't live in our world, and they can't live in the human world.† And that, Thea thought, sums it up perfectly. There is no place for us. Not while one of us is witch and the other is human†¦. The idea came in a single flash, like the lightning from the balefire. So simple. And yet so terrifying. It might work†¦. But if it did, could I stand it? Would you give up everything? Everything-including Gran and Blaise. Dani and Lawai'a and Cousin Celestyn. Uncle Galen, Aunt Ger-deth. Aunt Ursula†¦ Selene and Vivienne, everybody at Circle Twilight. The smell of herbs, lavender mixed with rose petals. The kiss of cool stones in her palm. Every chant, every invocation†¦ all the spells she'd learned. The feel of magic flowing through her fingertips. Even the memory of Hellewise†¦ Hellewise in her white shift, in the dark forest†¦ Would you give up everything†¦ for peace? For Eric? This time the inner voice was her own. She found herself looking at Eric and knowing she already had her answer. He was so good, so dear. Tender but intense. Smart and brave and honest and insightful†¦ and loving. He loves me. He was willing to die for me. He'd give up everything. Eric was watching her, his gray-flecked eyes concerned. He could tell that something was going on with her. Thea smiled at him. And was so proud to see that even now, surrounded by people who must seem like figures from some horrible legend to him, he could give her a wry half-smile back. â€Å"I have an idea,† she said to Gran and the Inner Circle. â€Å"The Cup of Lethe.† There was a silence. People looked at each other. Gran was startled. â€Å"Not just for him,† Thea said. â€Å"For me.† Long breaths quietly drawn in the silence. Gran shut her eyes. â€Å"If I drank enough, I'd forget everything,† Thea forged on, talking to all the grave faces. â€Å"Everything about the Night World. I wouldn't be a witch anymore, because I wouldn't remember who I am.† â€Å"You'd become a lost witch,† Aradia said. Her lovely face was calm, not appalled. â€Å"Like the psychics who don't know their heritage. And lost witches can live with humans.† â€Å"And neither of us would remember about the Night World,† Thea said. â€Å"So how could we be breaking any laws?† â€Å"The law would be satisfied,† Aradia said. Eric's hand tightened on Thea's. â€Å"But-â€Å" She looked at him. â€Å"It's the only way for us to be together.† He shut his mouth. This silence was very long. Then Blaise, who had been standing with crossed arms, watching, said, â€Å"She told me they were soulmates.† For an instant, Thea thought she was saying it spitefully, to harm. But Gran was turning in surprise. â€Å"Soulmates. That's a notion I haven't heard in a while.† â€Å"An archaic myth,† Rhys said, shifting in his lab coat. â€Å"Maybe not,† Mother Cybele said softly. â€Å"Maybe the old powers are waking up again. Maybe they're trying to tell us something.† Gran looked down at the floor. When she looked back at Thea, there were tears in her fierce dark eyes. And for the first time since Thea had known her, those eyes looked truly old. â€Å"If we did let you do this,† she said, â€Å"if we let you renounce your heritage and walk away from us†¦ where would you go?† It was Eric who answered. â€Å"With me,† he said simply. â€Å"My mom and my sister already love her. And my mom knows she's an orphan. If I tell her Thea can't stay here anymore-well, she'd take her in, no questions.† â€Å"I see,† Gran said. Eric hadn't mentioned that his mom already thought Thea was living in an unstable home with an unbalanced old lady, but Thea had the feeling Gran knew. Another pause, as Gran looked around the Circle. Finally, she nodded and let out a breath. â€Å"I think the girl's given us a way out,† she said. â€Å"Does anybody disagree?† No one spoke. Most of the faces were pitying. They think it's a fate worse than death, Thea realized. Blaise said suddenly, â€Å"I'll get the Cup.† She clashed through the bead curtain. Good. It's good to get it over with, Thea thought. Her heart was pounding wildly. She and Eric were holding hands so tightly that her burned fingers stung. â€Å"It won't hurt,† she whispered to him. â€Å"We'll be sort of confused†¦ but it should come back to us†¦ except anything about magic.† â€Å"You can transfer into zoology,† he said. â€Å"And go to Davis.† He was smiling, but his eyes were full. Dani stepped forward. â€Å"Can I†¦ I'd just like to say good-bye.† She got through that much steadily. Then she choked and threw herself into Thea's arms. Thea hugged back. â€Å"I'm sorry I got you in trouble,† she whispered. â€Å"You didn't-you told them it wasn't my fault. They're not going to do anything to me. But it's going to be so lonely at school without you†¦Ã¢â‚¬  Dani stepped away, shaking her head, trying not to cry. â€Å"Blessed be.† Blaise was back, little bells ringing. She had a pewter chalice in one hand and a bottle in the other. Just seeing the bottle sent a shiver through Thea. The glass was so dark with age she couldn't tell what color it had been originally, and so misshapen it was hard to know if it was meant to be round or square. There was wax over the cork and all sorts of seals and ribbons. Gran broke through the seals, pulled off the ribbons. She tried to twist the cork out of the wax, but Blaise had to help. Then she tipped the bottle above the cup Blaise held. Brownish liquid ran out. Gran poured until the cup was half full. â€Å"When you drink this,† Gran said to Thea, â€Å"you'll forget me. You won't know anyone here. But we won't forget you.† She spoke formally, an announcement before the Circle. â€Å"Thea Sophia Harman, let the record show that you are a true daughter of Hellewise.† She shuffled forward and kissed Thea's cheek. Thea hugged her, feeling the fragile old body for the last time. â€Å"Good-bye, Gran. I love you.† Then Blaise came, offering the cup in both hands. She looked wild and beautiful, her hair a cataract of black tumbling around her, her hands pale around the chalice. â€Å"Good-bye,† Thea said, and took it from her. Blaise smiled. Now, Thea told herself. Don't hesitate. Don't think about it. She lifted the cup to her lips and drank. And choked slightly on the first swallow. It was- it tasted like†¦ Her eyes went to Blaise's. Which were large and gray and luminous. They looked at her steadily. So steadily that it was a warning. Thea kept drinking. Tea. Watered-down iced tea. That was what the Cup of Lethe tasted like. That bottle was sealed-she didn't have time- there was wax on the cork†¦ Thea's mind was churning. But she had enough sense to do one thing-she drank a lot of whatever was in the cup, so there wouldn't be any left over for the Circle to examine when Eric was done. And she kept her face blank as Blaise took the chalice from her and gave it to Eric. Eric drank, looked slightly surprised, and kept drinking. â€Å"Finish it allll,† Blaise said. Her eyes were still on Thea's. And that was when Thea knew for sure. You did it before, when you were first talking about giving human boys the Cup of Lethe after spilling their blood at the Homecoming dance. You poured it out and stashed it somewhere and put in tea and redid all those seals-of course you could reproduce them with molds. And now†¦ and now†¦ As Blaise took the chalice back from Eric, it hit Thea in a wave that almost made her hysterical. This is never going to work. They're never going to believe it. But†¦ Thea took Eric's hand and sank her nails into his palm. She didn't dare say a word to him, didn't dare even look at him. But she was thinking, don't speak, don't do anything, just follow my lead. She made her face as blank as a wax doll. Eric was just standing there. He didn't know what to expect, but he obviously felt Thea's nails. And he proved how smart he was by not speaking. â€Å"We stand adjourned,† Gran said tersely. â€Å"Blaise, take them out while they're still confused. They should be able to get home on their own.† She turned away without looking at Thea. â€Å"No problem,† Blaise said. Aradia said, â€Å"I'll go with you.†

Costco Wholesale Corporation

Costco Wholesale Corporation, which was established in 1983 as a single store in Seattle, became the biggest membership warehouse club chain the world, employing the so-called â€Å"less-is-more† concept. With such concept, Costco Wholesale Corporation also looks upon themselves as the membership warehouse club that has the capability to sell top-quality food, hardlines, softlines, and other goods usually in a large number or bulk quantity at the lowest possible price. Costco now has over 457 stores which are situated in most parts of the United States and is still growing.Their success was mainly attributed to their sales volume, good consumer acceptance, generally good services and customer care, and the lowest possible price offered. Furthermore, Costco sells, provides or displays items or products from limited suppliers or from a small number of suppliers. Variety of items is also reduced and this is done to reduce the risk of purchase decision and encourages a consumer to buy such product or service. Another benefit of this is that loyalty on a certain product or service is created or improved.The corporation’s goal is to provide more discounts and cheaper prices to the customers, focusing more on the customers, rather than to the competition. It is able to provide lower cost and greater discounts because the corporation’s marketing style is to reduce overhead cost by reducing fancy outlet designs, taking almost everything to simplicity. Costco also pays to its workers and employees, giving them good salaries and benefits, resulting to the tremendous low rates of theft and turnovers by its employees.Since Costco is known for its cheap prices and sales in large or bulk quantities, it had created policies, just like other competing membership warehouse clubs, regarding merchandise returns and exchanges. Costco had been formulating and had been modifying its product guarantees in order for their goal and or concept to be followed. These g uarantees, in order to improve a business’ quality or to be used as stepping stones for a corporation’s growth, such as the Costco, must be effective.Costco Wholesale Corporation provides information regarding the guarantees that they offer on products and memberships, but it seems that their guarantees vary from one Costco branch to the other. In Costco found or established Japan, â€Å"What is Costco? † their guarantee states that: â€Å"COSTCO'S UNCONDITIONAL DOUBLE GUARANTEE on merchandise: We guarantee your satisfaction on every product we sell with a full refund. On membership: We will refund your membership fee in full at any time if you are dissatisfied. † With regards to the corporation’s guarantee, a policy regarding computer returns was created.This is in relation to Costco (Japan) unconditional double guarantee. Costco’s return policy, â€Å"What is Costco? †, states: â€Å"COSTCO'S COMPUTER RETURN POLICY Costco Wholesale 's return policy for all desktop and notebook computers is six months from the date of purchase. After six-months from the date of purchase, all services and technical support will be subject to the applicable remaining manufacturer's warranty. While on the other hand, the guarantee of Costco Wholesale Corporation in their online store, â€Å"Costco Returns†, states that: â€Å"Costco.com Costco guarantees your satisfaction with the merchandise you purchase from us. Costco. com products may be returned to any of our hundreds of Costco warehouses worldwide. Or, if you wish to return or exchange merchandise directly to costco. com, contact us at customer service. Effective November 4th, 2002, Costco Wholesale’s desktop and notebook computer return policy is six-months from the date of purchase. After six-months from the date of purchase, all service and technical support will be subject to the applicable remaining manufacturers' warranty. † According to Christophe r W. L.Hart, â€Å"effective guarantees must be unconditional, meaningful, easy to understand, easy to invoke, and easy to collect† (72). A guarantee is said to be easy to understand and communicate if the guarantee that is created is written in a simple manner, using concise language and directly state what the guarantee is about or what it offers. This is done in order for customers and employees to know or learn what to expect and what is expected of them, respectively. Evaluating the guarantee stated by Costco in Japan, it can be observed that it is indeed easy to understand, and is easily communicated.It clearly states in its guarantee on the merchandise, that they can provide satisfaction to the customers for every product that they sell and directly states a promise to give a full refund, in cases that the former statement is not fulfilled. Also, with regards to their membership, it was also directly stated that if a customer was disappointed or frustrated, they (Costc o), would give a full refund. Furthermore, with regards to some items or products they sell under the exemption of a full refund, the policy regarding these products is also clearly stated.Evaluating the guarantee given by Costco in their online store, though understandable, it is not easily understood as compared to the previous guarantee. It does not state the company’s promise, or what the company would do or give in return if a customer becomes dissatisfied with their goods and services. â€Å"Subject to the applicable remaining manufacturers’ warranty† seems vague and that customer’s would already think twice when it comes to invoking refunds. The guarantee stated at Costco’s online store (costco.com) should be stated in fewer words, pinpointing more on the necessary information, terms, and policies. With regards to a meaningful guarantee, two considerations or concerns are raised by Hart. A guarantee is said to be meaningful, first, if the gu arantee provided by the company or corporation addresses the service that is of most importance to the customers. Second, a guarantee is said to be meaningful or of good quality, if it is meaningful financially or that a guarantee should focus on what a customer would enjoy more.The guarantee stated by Costco in Japan, is indeed meaningful, as it noticeably indicates that it would provide full refund for both products and membership fees. In this guarantee, price, which is considered by Hart as the most important element for a meaningful guarantee, is evident. Costco’s guarantee is meaningful relative to the price of the product or service. Costco would return the price which the customer paid, in full, if the customers are not satisfied with their products or services.On the other hand, the online store of Costco only states or offers a return or exchange of a product bought by an unsatisfied consumer. One meaningful thing is that in the statement of their guarantee, the cus tomers are informed that they have several outlets or that stores where the customer could return or exchange the merchandise. This helps the customers by immediately identifying where customers could go or convey their problems. Again, better promise or customer return should be created, or if such promise or payback exists, it should be clearly declared in their guarantee or policy.In the further evaluation of a good guarantee, a guarantee is said to be easily invoked by customers if the process that a customer has to take is simple, trouble-free and undemanding. The process of invoking a full return of a good or service should be straightforward and uncomplicated or understandable. This will help customers who are already displeased, to favor or buy again such goods or services by the business establishment. In addition to an easily-invoked guarantee, Hart states that â€Å"customers should not be made to feel guilty about invoking the guarantee — no questioning, no raise d eyebrows, or â€Å"Why me.Lord? † looks. A company should encourage unhappy customers to invoke its guarantee, not put up roadblocks to keep them from speaking up† (5). Looking on Costco’s guarantee on this aspect, complains, letters and calls conveyed to the customer service of Costco can be used. How Costco responds to these complaints and the measures they take to help the customers and the process of invoking a refund can also looked into. The process of invoking a refund is easy. There are no forms to be filled or series of questions to be answered.A customer just needs to bring the product to the Costco warehouse. From the statement of the guarantee in Costco’s online store, it was stated that there are a lot of Costco warehouses where the customer can return or exchange the product, though a list of these warehouses were not given. Some reported complaints were about growing membership bills even if a customer had already left the list of Costcoâ €™s members. Also, there were some complains regarding Costco’s customer service or how Costco deals with complains or requests from customers.With regards to these complaints, Costco creates ways of helping these customers in other ways or that, in most cases, the managers send letters of apologies to unsatisfied customers. There was an incident that a customer was asking for the tires he bought to be installed in the front of his minivan (â€Å"Consumer complaints about Costco – tires†). Costco did not respond to this request and kept a firm stand that these new set of tires should be installed in the rears. Costco states that it is best for the tires to be installed in the rears, even if the vehicle was a front wheel drive.They offered a video and articles stating or defending their claim regarding the installation of tires on the rears. Major sales representative Chris Biggers, sent a letter in response to the complaint regarding the installation of tire s on the rears and stated that Costco aims or looks on the safety of both its employees and members (the consumers). With regards to the treatment of Costco employees and managers to the discontented customers, I think that Costco tries their best in addressing the complaints and that they still maintain a good relationship with the consumers.Other wholesale corporations such as the Wal-Mart experience the same complaints, worst, they have more. Wal-Mart had been continuously complained because of their â€Å"unfriendly† treatment with customers. Their customer service and care was insufficient and sometimes, there are incidents of discrimination. Costco on the other hand have strong principles that they apply for the benefit of consumers and that they humble themselves to maintain the good relationship that they have with the customers.It is just that customer’s are already irritated that they fail to see the efforts of Costco in helping them. Further personnel traini ng and teambuilding should also be exercised by the company in order to nicely and properly address disgruntled customers, most especially those with tempers. There were complains filed against Costco, stating that their refunds or certain products were not being received by the customers or that Costco is unable to give the necessary benefit or compensation for a poor service or low-quality product.If a refund was promised, the problem was that no certain dates of such reimbursement were given by the customer service, oftentimes resulting to unclaimed refunds. In terms of the refunds, Costco is at the losing end. Costco provides the cheapest price as much as possible, by keeping a mark up that is not higher than 14 percent for unbranded products or items and mark up not higher than 15 percent for non-private-labeled items, unlike its competitors who has mark ups up to 25 percent, or even 50 percent.Suppliers also exert pressure on Costco regarding product returns. I recommend impro ved customer service hotlines or more customer service centers that are accessible to the consumers for easier management of complaints and quick response to customer needs. Also, the policy regarding the guarantee they provide should be further developed, but taking importance not to render the guarantee impractical for both the company and its consumers. Works Citedâ€Å"Consumer Complaints About Costco – Tires†. 2004. ConsumerAffairs. Com Inc. August 31, 2007. . â€Å"What Is Costco? † Japan, 2005. Costco Wholesale Japan, Inc. and Costco Wholesale Corporation. August 31, 2007. . Greenhouse, Steven. â€Å"How Costco Became the Anti-Wal-Mart. † The New York Times, 2005. Hart, Christopher W. L. â€Å"The Power of Unconditional Service Guarantees. † The McKinsey Quarterly, 1989.

African Trade Routes

African’s were among the richest of people back in the 1000’s. Effects of trade brought cities to faster than they rise. Great civilizations from Ghana to Zimbabwe both flourished but, had their tragic end. But, it provided them with a lot of things such as gold, salt slaves etc. People introduced camels to the desert in 200 a. d. Merchants primarily used them for trade to the Empires in the middle of the desert. They traded things such as gold, ivory, ostrich feathers, animal hides, and slaves.According to document 5 â€Å"The salt trade made the city prosperous; in Africa, salt ranked with gold and slaves in value. For Merchants to risk camels over hundreds of miles of burning sand, the profits must have been enormous† (22). This means that merchants traveled to cities in the desert to make mounds of cash. This trade route was the â€Å"trans-Saharan trade’ which they used camels to travel across. Because, Of the Saharan trade routes many cities like Gh ana rose and prospered.It also bought new crops from south and Southeast Asia such as, sugarcane, coconuts, bananas, asian rice, and vegetables. Another effect is slavery; they used slaves to break up the salt so it could be traded. Also trading had a major effect on Islam. According to document 8 â€Å" The leaders became integrated into African societies by playing religious,social,and political roles similar to those of traditional priests†(447). This means Muslim leaders kind of move in and just sprinkled their religion around until people caught on.And by learning this new religion it opened doors for even more trading by them eventually learning their language. Ghana soon began to fall, people who were under their control fought for the control of the lucrative trade. Mali was established in 1235 by Sundiata. Male became rich off of the Saharan trade routes. King Moses controlled Gao and Timbuktu his power extended also to the Taghaza salt mines. According to document 9 â€Å" They put their children in chains if they show any backwardness in memorizing it, and they are not set free until they have it by heart†(304).It basically means that the power that they had over other people also were towards their children which shows they had a lot of money. According to document 6 â€Å"The inhabitants are very rich, especially the strangers who have settled in the country; so much so that the current king has given two of the daughters in marriage of two brothers both businessmen, on account of their wealth† (112). This means that he cared so much about their money that he ensured they will never lose it.According to document 1 â€Å"Salt is so common, so easy to obtain and so inexpensive that we have forgotten that from the beginning of civilization until about 100 years ago†¦Ã¢â‚¬  (Kurlanksy). It shows you that people that wanted salt had to pay and work endlessly until they finally got what they needed. Now all you have to do is pick it up at a store; no effort is needed. According to document 3 â€Å"Behind the King stood ten pages holding shields and swords decorated with gold. †(45). As you can see there was a surplus of gold so they just dressed in it not all

Analyzing the effectiveness and drawbacks of current Land

Most of the prevailing laws or bills regarding land acquisition, resettlement, compensation, ululation seem inadequate and sources of lot of discordance. This research proposal seeks to analyze the impact of such acts and the reasons of protest and agitations by the affected people. It also aims to find out alternative solutions for such critical issues. In this research study the stakeholders are identified along with their stakes and various literature are analyzed to suggest a methodology for further research and to propose a common ground for amicable discussion and understanding of individual interests.Keywords Land acquisition, rehabilitation, resettlement, consent, compensation, voluntary acquisition, eminent domain, replacement value, public purpose, land valuation, market pricing 4 page Problem Description The 2011 Land Acquisition and Rehabilitation and Resettlement Bill , though well- intentioned, was seriously flawed. It attached an arbitrary mark-up to the historical mar ket price to determine compensation amounts.This will guarantee neither social justice nor the efficient use of resources. The Bill also place d unnecessary & strict conditions on land acquisition, like restrictions on the use of multi-cropped land and insistence on public purpose, all of which would hinder the pace of development thou promoting the interests of farmers. Many such flaws are tried to be addressed in ?The right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act, 20131.While the process of industrialization is facing many problems that en De to be solved, the problem of land for industry and urban development is the most critical one. The fact is that people depend on land not only as title holders but also as landless laborers and share croppers, for natural resources and cultural inputs, for preservation of artisans and age old technologies, for community and family congregation. Often land is taken away without adequate co mpensation or without adequate opportunities for affected people to grow and resettle with dignity.This is inhuman and leads to all kind of contentious issues that have surfaced within the people move into cities, a trend that cannot be stopped, there has to be proper town planning and proper growth of our urban centre?a process that will increase the importance of land. 5 Page Problem Structuring Definitional Issues The experts felt that the bill does not clearly define what constitutes ‘rural' and ‘ urban' areas. This omission is bound to lead to litigation. It is essential to plug this loophole. The law still does not define or elaborate ?public purposes and again gives the State a free hand on this.Without defining the term ?urgency it makes special provisions for compensation if land is acquired under the ?urgency† provision. Also terms like ?eminent domain] (vests sovereign ownership of all land and natural resources embodied in the state, felicitating compul sory takings), ?replacement value], ?willing/unwilling seller] are ambiguous. Consent Consent' to sell?both in government and private and public-partnership projects APP)?is among the most contentious issues in land acquisition. What percentage of landowners consent is required?Should it be required from all land users (e. G. Those dependent on land like agricultural workers, wage laborers, artisans and landless peasants) or only from the land losers? Compensation The current scheme of compensation that the bill has laid down is two times the market price for urban areas and four times the market price for rural areas. These figures were arrived at without any rationale, from a ?top down approach. Affected people have no say on any aspect of the transaction?whether they want to give up he land or what would be a fair price.Institutional Support To understand the position of stakeholders and their needs in order to device a fair solutions, a three-tier institutional structure was moo ted: one for suggesting proposals, one for dialogue and another for decision-making. First one would include think-tanks or academic research organizations which use data, analyses it and make recommendations. Second one would bring 6 Page stakeholders together to deliberate on their respective positions. Finally, the last institution would be given the authority, constitutionally or organizationally, to take final decisions.Transparency would facilitate better evaluation, selection and determination of the market price for land as well as sharing of incremental gain from land development with affected people. Process efficiency implies clarity in legislation which would result in less litigation and realistic deadlines for all parties involved. On viability, there is a need to reach a common ground between the acquirer's right to profit and compensation rights. The experts held that companies acquiring land for public- private partnerships should be given limited control rights. St akeholder map Farmers / Residents Politicians MediaShare croppers Fisherman/ boatman Agricultural laborers Land acquisition for industrial/ developmental/ mining projects Tribal Environmental activists Industrialists Local population Citizens Government 71 page Specific stakeholder and Stake identification Stakeholders Farmers, Residents Stakes Lose the most, as they gives away their land, and don't get future benefits; farmers lose their basic earning activity With not enough land on their own, they need others' land for cultivation Termed as unskilled labor, their livelihood is at stake with decreased agricultural land, more so as they are mainly landless laborsTheir whole livelihood and culture exist around the region they live, as they are mostly dependent on the natural resources; more ever they normally do not have title to land, thus losing out all the benefits Without land, they can't build new plant, also without mining they have to depend upon foreign industrialists Respon sible for both growth & development with restrained inflation and preservation of environmental balance, ecology & citizens' rights Face maximum brunt of degraded environment, inflation, land scarcity Local population/ Directly impacted by industrial waste and effluence, restricted movement wrought land, absence of grazing ground/water body, increased land price Environment Worried with increased industrial waste & pollution and adverse effect on activist nature & biodiversity due to mass land acquisition for mining/industry Main source of information dissipation since internal and local information is seldom spread by industry or Gobo. Cross the county A major influence in creating public opinion on this issue, plus their vote banks can be determined by how they handle such cases 8 | Page Displaced people BOOT graph Pollution Amount Land price Industrial growth Biodiversity Job for agricultural labor Time Literature review Maturities Ghats and Apparatchiks Gosh, in an article (Octo ber, 2011) have analyzed the land laws and current situations and in their opinion the use of market price for voluntary transactions as a proxy for owners' value in forced acquisitions is measured by experts but rather a subjective quantity – it is whatever the owner deems it to be. They proposed an alternative approach allowing farmers to determine their land price, chose compensation in either cash or land and reallocate the remaining land in most efficient manner. It involves a land auction covering not only the project site but also the surrounding agricultural land.The advantages they put forward is that it is less coercive, it gives strong incentive to bid truthfully, it allows farmers to incorporate their own estimates of future land price inflation into their bids, thereby minimizing the chance of losing out compared to the neighborhood farmers. It also provides an option to leave the land remain as agricultural one incase acquisition effort fails. 9 | Page Vanish Ku mar in his June, 2011 article in PEP, has highlighted the violence in land acquisition by the government and UP government policy on this matter. According to him all episodes of agitation and demands are politicized and farmers find homeless entrapped in a situation where leaders encourage and support their agitations but do very little to tackle the problems. He considered State's role as a ?venture capitalist].He cited the UP policy as best among existing in the country. It introduced a process of negotiations in Greater Oneida with the local farmers leading to signing of a deed. The new policy makes land acquisition more profitable for the farmer defining the State as a mere facilitator. He provided scope for improvement, especially as small farmers and agricultural laborers have very little to gain in this hole procedure, but mentioned the fact that political parties have no intention to make consensus effort on this issue. Ashcan Inhaling and Edit Was (August, 2011)) mentioned the fact that often land-titles are unclear and identifying parties eligible for compensation is rendered difficult.All across the world, the state is gifted with the power to acquire land for public purpose by providing compensation to the landholders. This power directly vested in the constitution (in US, Australia and China) or, is specified in enacted legislation (in Hong Kong, Malaysia and Singapore). However the terms like _ public repose' are ambiguous. Countries like France, Japan, China, Mexico and India explicitly enumerate situations and projects under which land can be acquired or appropriated by the state for public use, whereas Malaysia, Brazil, US, UK and Singapore provide a more generic definition. Also the valuation and acquisition methods differ across the nations. In valuation, net income from land, original use, market value all such aspects are taken into consideration.Countries like Philippines where legal systems are not robust, land market is not well develo ped, or active reliable information in unavailable, 101 page ?replacement value (amount it would cost to replace the asset with a similar asset) technique. It is not easy to discern a set of international best practices with respect frameworks and philosophies laid down in the statutes should be treated as guidelines, incorporating flexibility into the land acquisition processes. Also they mentioned about the delaying in payment of the solarium to affected parties, which leads to dissatisfaction and consequent protests. They proposed negotiation in valuation, compensation, partnering, pool together (land pooling though farmers) many such methods.They cited the Pun example where 123 farmers pooled gather 400 acres of farmland along with a private limited company to build Magistrate city. Here the farmers continue to own the land, own shares in the company and collect dividends on these shares as well as rents from the tenants in the city (Magma, 2008). In an Editorial ? , Economic & Political Weekly] (PEP, August, 2011), the editor cited farmer agitation and state atrocities regarding land acquisition in Maharajah's. Farmers here had given land for Pun-Iambi express highway and similar projects in past, but they have grown steadily distrustful of the government's intentions due to unfulfilled promises.The state government's mishandling of the Naval farmers' agitation and the subsequent police firing causing death of three farmers was exceptionally inept. In Naval, they fear that they will no longer get water from the Pain dam which irrigates their land. Greater the fear about water meant for agriculture being diverted to industry or urban areas is also root-cause of their protests against the Sophia power project in Martial, which requires large amount of water from the Upper Ward dam. Going by the past record of most governments, people have a reason to be distrustful. Voluntarily surrender land for rejects provide no tangible benefits to them. A credible alte rnative to protect their livelihood and a proper compensation plan must be at place. 1 Page Augusta Marti (December, 2010) attempted to solve a key economic problem regarding land acquisition deals using some mathematical models incorporating the logic of an ?annuity or a ?royalty]. It has to do with the claim of the landowner over the future value of land once it is sold and put to alternative use. It also addressed to the adaptation of the so-called â€Å"Harlan† model that relies on predetermined annual payments to the farmers. His argument is that the government will tax a portion of the increased value from the buyer and redistribute it to the landowner acting as a legal taxing authority and not as a negotiator. In this case though the seller will forfeit his property right to the buyer, but will have a rightful claim on the capital gain tax.He also proposed to make this _claim paper' as traceable in market. He suggested for using a part of the taxation infrastructure at the central level for evaluating capital-gains on land and creating accounts exclusively for this purpose taking the buyer, the seller, the government and the option trader into confederacy to ensure that funds raised do not go towards other kinds of fiscal replenishments. Also one can track the transactions between the seller and the option trader. This option as a traceable instrument can satisfy the poor farmers without binding the buyers of land. Stowage Karakas (October, 2011) has seen the market exchange process acting as the main domain of mediating social relationships.He deciphered three interrelated problems with this political/policy position: absence of market for a particular land, non-availability of quantitative standard or reference to measure against Just and fair imposition, consent is not always a natural will as it has political significance beyond liberalism. According to him state must stay away from creating political condition to receive individual consent, rather it should accept the limitations of law and policy in resolving certain contentious issues, and remain open to contingency, by conferring priority to the democratic values of disagreement, dissent and 121 page plurality of modes of existence, only then it will learn to withdraw from prior commitment to any particular rationality and ideology. Ram Sings (May, 2012) has focused on laws that govern the acquisition and transfer f agricultural land for other purposes.He cited the history of eminent domain in India as unmitigated abuses of the law, which remains archaic and ambiguous. Also the callous approach taken by land acquisition collectors (LAG) to determine compensation is a point of discordant. In current situation lot of institutional hurdles like change-in-land-use (CLUB) clearance from the state government, other regulatory clearances from local authorities are there that thwart voluntary transactions. He argued that this is the reason the project developers are better- off bribing the powers that get them to acquire the needed land. He also mentioned poor land records and high transaction cost of individual land transfer.He suggested collective bargaining with the owners or their representatives, cost of compensation be paid by the entity benefiting from the acquisition, initial compensation itself should be determined in light of all of the relevant information, such as type of land, its future value, records of the sale deeds etc. He also argued for the reduction of compulsory acquisition. Colic Gonzales (August, 2010) has indicated the states' prerogative in becoming an estate agent of the companies for acquiring land for them. He analyzed land acts and the outcomes in chronological phases. According to him the Judiciary appears to have misread the mood in the country, providing _ public interest' the widest possible scope. Instead of mass protest, superior Judiciary remained unmoved, stuck to their notions of development unresponsive to the di stress of farmers, tenants and agricultural laborers.According to him, the way forward for Judiciary is to hold that irrespective of the contribution by government, all acquisitions for companies must follow Part VII of the Land Acquisition Act (ALA), which is 131 page acquisition for a company. This is understandable since State governments have come under total corporate control that their first priority is to spend large sums of state funds to assist corporations in the acquisition of lands using the Act. Cantata Lair-Duty, Radii Krishna, Ensnare Mad (February, 2012) in an article in owned companies for resource extraction in Shorthand and sighted that cosmetic changes in mineral governance laws are inadequate to protect the interests of the poor.Granting of mining blocks to private companies for ?captive] coal mining has thoroughly neglected the rights of the tribal. The state equates coal with national placement, energy security and hence strategic sovereignty to avoid the mora l quandary. By virtue of Coal Bearing Areas (Acquisition and Development) Act (CUBA), coal mining generally supersedes the community rights. Thus states change to ?broker states from the old developmental state. Coercion by both company representatives and state agencies is a characteristic of land acquisition in Shorthand. Apart from changes in land-use pattern and the creation of wastelands, mining causes large number of physical and occupational displacement, a fact that state seldom document correctly or address.Environment impact assessment (EIA) remains a toothless safeguard, not documenting possible impacts on local water availability nor assessing the ground-level impact of air pollution on surrounding communities and vegetation. The procedure never takes into account the tribal history, identity and livelihood entwined with the land. It has pushed many tribes into the verge of extinction. According to the authors, only a convoluted logic can equate coal mining by private co mpanies with public purpose or national interest. They asked for a new mineral extractive paradigm, one that does not inflict deep mounds on nature and people. They also asked for the consultation with gram Kasbah and consent of tribal communities for any mining project, 141 Page with the view of optimizing the level of royalties and consequent benefits to impacted communities.OSHA Rampant (November, 2011) has observed that by beginning with the premise that acquisition is inevitable and priority for industrialization, arbitration and infrastructure development, the LARK Bill 2011 has neglected the interest of the land losers. She raised question about state's legitimacy in facilitating the land rangers the way it does. She questions state's relationship with the land, whether it is a landlord, an owner, a trustee, a holder of land, a manager or what? She argued for the _affected families' who are dependent on forests or water bodies and which includes gatherers of forest produce, h unters, fisheries and boatmen and (those whose) livelihood is affected due to acquisition of land. Infant families who got land under any government scheme are also included.She also cited the effect of diluting ‘The Forest Rights Act 2006†² which helps in land acquisition through change of public repose -where acquisition is based on one purpose but it is used for another purpose. Another bill, _ The Land Titling Bill 2011' shifts the onus of keeping the records updated, even loss of acknowledgement of title to the land or interest in the land from the state to the individual. According to the author this bill is an attempt at communications of land, making it traceable in the land market. Michael Levine (March, 2011) has highlighted the controversies over Sees and large private mining projects in eastern India. According to him, the proposed amendments to the Land