Case Study essay

The Coconut Plantation Resort was located on the island of Kuaka on the islands of Hawaii. The Blackmailed Hawaii Corporation, a land development company specializing in developing commercial and residential properties, decided to build a restaurant in the Coconut Plantation Resort. The management, however, was faced with determining what the most appropriate type of restaurant they should develop for the resort should be. The case study gives some information about what already existed on the island before hand, including markets, other restaurants, hotels, condominiums, etc. Long with what they all have to offer. Of all the information given, details about the current restaurants play a huge role in determining a type of restaurant to develop along with the service it shall have. It should be noted that this new restaurant should not replicate any other restaurant in the immediate resort area. But before a type Of restaurant is selected this paper will investigate whether any additional information is needed before the selection has begun. It will also determine probable targets for the restaurant based on any new information along with what the case study has given us.

Lastly, it will determine certain marketing strategies hat should be employed after the selection and development process, before opening the restaurant. In order to determine the type of restaurant the Blackmailed Hawaii Corporation should develop in the resort, they must first research geographic, demographic, cryptographic, and behavioral segmentations on the island. By researching geographic segmentation, the company may figure out their market reach and understand difference of the region. By using geographic segmentation, you can also see what foods are more attainable than others.

What fish are popular around the area? What is considered a delicacy on the islands? Where are the nearest crops and livestock? Are they local? Detail into demographic segmentation can help determine a target customer group. By using demographic segmentation you review age, life cycle, gender, income, occupation, nationality, religion, etc. Figuring out a target audience based on the demographic of locals and tourists on the island can help greatly in determining the type of food and pricing restaurant to build.

Cryptographic segmentation is separating demographics even more using social class, lifestyle, and personality. Figuring out the way customer groups live can help determine pricing even further, ND help figure out the theme or atmosphere you want the restaurant to have. Basically, it can help you figure out the overall experience your customers will have. Eating habits of condominium and hotel occupants was restricted primarily to the main meal of the day or to the selected food for the meal. Knowing that, you know occupants lack any variety of food in the resort.

These segmentations can help figure out what drives locals to the island. And it will give us some insight into what categories that might appeal to restaurant consumers such as relative food quality, menu variety, prices, atmosphere, and convenience. When the research is done appropriately and you have plenty of addition information, selecting the type f restaurant for the resort may become easier. After you have researched information on the island and in the resort, it is important to choose probable targets for the restaurant.

For this restaurant, a likely target is going to be visitor of the island. According to the case study, the majority of visitors to Kuaka ‘inure represented by independent travelers (ITS)” who did not travel in large groups. These “(ITS)” could further specify a target for the restaurant Meaning the restaurant will attract people in smaller groups, making the restaurant more intimate, not too loud and completely open. Traveling to Hawaii is not a cheap ticket, meaning whoever is making their way to Hawaii has some money to spend.

By just adding that information, you may want to target people willing to spend a little more on a meal then your competitors. How do you ask customers to pay more for a meal with so many other restaurants around? You offer something that no other restaurant around can offer. By doing do you your restaurant becomes a hot commodity and people are wiling to spend the extra buck to dine their. Whether you offer a better quality of food, exception service, ambiance, uniqueness, etc. You want to create an experience different from your competitors to ensure the money your customers are paying is worth it.

It’s important when choosing probable audiences, to study as much information as you can, like the information listed in the previous text. By doing so your restaurant will prove to be more successful. Once the selection and development process for the restaurant is done, marketing strategies must be planned and employed prior to opening the restaurant. This is, of course, so you aren’t opening the doors, he day of your grand opening, to an empty parking lot. Once the name and concept of the restaurant have been designed and finalized, developing a website is the next step.

A website is the perfect way to keep future customers up to date with the grand opening date, events, etc. Through emails or direct mail. Social media is another big way to advertise, as it is extremely popular and 100% free. But in order to get people to your website, since the restaurant is new and not recognized by tourists and to many locals, advertising in other businesses many do the trick. Leaving memos, menus, equines cards, etc. Containing information about the new restaurant in places around the island can help get the restaurant’s name out there.

It may also be of interest to offer some sort of discount or promotion as an incentive for their service in your new restaurant. But it is important to remember not to get carried away with discounted prices and promotions right away. Yes, you want people to eat at your restaurant, but you also want them to spend money at your restaurant. Another way to promote the restaurant is by offering hotel end condominium employees at the resort discounted prices or rope Off samples Of off to them.

By doing this, you are marketing the restaurant to people who will market It to guests at their hotel. Whenever someone is new to an area, whom do they ask for recommendations from? Hotel front desk staff and concierge; It’s small creative ideas that can separate you from could be competitors around you. It is important to promote the restaurant extremely well, to ensure the restaurant is successful. It is important when opening a new business, especially in a culturally, different environment that you do plenty of research.

Epic Of Gilgamesh Job Discussion essay

Galoshes with a perfect body, beauty, courage, made him two-thirds god and only one-third man, and even made him a king. Qualities like this helped him throughout his journey. The Hebrew God blessed Job with an immense amount of flock, cattle, wealth, and family. Although, they were both blessed they were blessed in very different ways. Shillelagh’s gods view blessings in a vanity sort Of way, things that are more self-pleasing and prideful whereas, the Hebrew Bible displays blessings as things that are the exact opposite.

Job’s blessings did not help him along the way; God took them away to show to Satan that he was faithful to Him, to show Job that you do not need the things of this life, but only the Lord your God. He was tested in how strong his faith and trust was in God, even after God took everything away, he still did not curse God, but did question him. The gods from Galoshes and the God from the Hebrew Bible both interacted by providing assistance throughout their journey by giving words of wisdom.

Galoshes received wisdom from timpanist relating to the story of the flood and God tells Job not to question the one who created him and everything in the universe (respectively page 23 140-163, page 36 Chi. 38). They differ because Job was compliant and blameless throughout his tribulations whereas, Galoshes was considered to be like a god. He wasn’t submissive to anyone, but himself. There is a separation in which Job knew God to be holy and so he was humble and praised God, where Galoshes could walk and be like a god.

For example, t says, “When the gods created Galoshes they gave him a perfect body. Shamans the glorious sun god endowed him With beauty, Dada the god of the storm endowed him with courage, the great gods made his beauty perfect, surpassing all others. Two-thirds they made him god and one third man” (page 19 lines 8-12). Therefore Mesopotamia did not view their gods as holy and almighty. Followers of God depicted him as the Alpha and the Omega. No one can be like Him; he is the only one you seek for eternal life and for all of your needs.

Therefore, his followers were obedient and loyal to him only. Gods of Mesopotamia thought that different gods could grant them different things so they worshipped and glorified each one during different times of their lives. For instance if they were seeking love or fertility they would pray to Sister (page 19). Gods of Mesopotamia provided knowledge, but wisdom and father like qualities are of God. God shows his wisdom when answering Job (page 36 chi. 38) and Job shows his submissiveness when speaking back to God (page 37 chi. ). Job says, “l know that you are all-powerful: what you can conceive, you can perform. I was the man who misrepresented your intentions with my ignorant words. You have told me about your great works that cannot understand, about man,’else which are beyond me, of which I know nothing. Before, I knew you only hearsay but now, having seen you with my own eyes, retract what I have said, and repent in dust and ashes. ” Furthermore, the people of God repent for their sins where Galoshes did not confide in the gods for forgiveness.

Bottled Water essay

When water companies are arresting these groups they try to create an image that their product is healthier, safer, and cleaner. When it comes to marketing products perception is everything. If you can convince the masses that your product is healthier and safer for consumption, it would be pretty easy to get people to buy your product. Some companies have gone as far as targeting Hispanics with Latino specific brands of bottled water. These brands incorporate colors and pictures that the Latino population can connect with and are more likely to purchase. Coca Cola and Nestle have even targeted minority mothers in order to sell their water.

Forbes states “In April, 2009, Disdain enlisted star Chill from the Grammar award winning group TTL to deliver its message of health and hydration to African American mothers in a special Mother’s Day program”. A lot of mothers run the households and are the ones that decide what food and drink are purchased and brought into the home. The male population of course is targeted as well. Adman Wayne endorsed PepsiCo Aquifer and numerous famous minority athletes to promote their brand. There is no way to ignore that because of convenience factors the impact that plastic water bottles are having on the environment.

Over 65 million plastic water bottles are thrown away every day with only 10% that are recycled. The amazing part is that approximately 40% is actually just tap water. There more control over our drinking water then people realize. The EPA and FDA as policies in place to have water checked often for bacteria and chemicals that are harmful. You actually expose yourself to more chemicals by drinking water from plastic bottles. There has been studies done that show some minorities that primarily consume bottle water also have more dental sues.

Fluoride is added to most drinking water to help with maintaining oral hygiene. The higher end bottle water a lot of time is filled with spring water that is some of the purist water out there, but this also comes at higher price. To just have a convenience factor for water to pay for tap water seems odd to me. Think that the best thing all of us can do is have at home water filtration systems installed and use refillable type containers that would be used over and over.

My Educational Journey: From Cannot to Can essay

At home, would have considered my life average, dare I even say mundane? When I was a small child in elementary school, we had very little. Not that we were homeless, but we were not considered middle class when was a young child. We shopped at thrift stores, ate TV dinners, and lived in a trailer. The other kids teased me in school because of our financial status and only had 2 true friends. As a student in high school, was average, but wanted to go to college so that I would be able to provide myself a more comfortable life than what my parents were able to provide for me.

During my senior year in high school, remember applying to several different alleges. Excitement filled me when I received my acceptance letter to Fresno State University, but my mom did not share the same excitement with me. In fact, do not believe there was any reaction from her. Financial aid paperwork was completed, however, upon receiving the results was told that they were not willing to take out loans to pay for my education. Since I did not have the good grades to qualify for grants or scholarships, I could not go to college. That was it. The end. So much for my goal.

Instead, I went to work. That one small statement, “We cannot pay for college” changed my life. The cost of in-state tuition in 1997 was approximately $7,000 a year. Comparatively, the cost of having me in the home could have been around that cost. Looking back on it, I wonder if my mom ever took that into consideration or if it was just a knocker reaction to the thought of having to spend money on my education. When she told me the “could not afford to send me to college” my path to higher education was forever altered. Now I figured that I would not be able to get a “good” job.

Dead-end jobs and not amounting to much were in my future because of my lack of degree. That is hat happened to my parents and now I would follow in their footsteps. When graduated high school my parents were both assemblers in a factory and my dad worked part time on the weekends as a security guard to help make ends meet. For several years I flitted from one job to another. Mostly worked as a receptionist or an entry level office clerk. It was not until got a job with a major, nationwide company that I began to think might have a chance to make something of myself.

After 5 years of failed and dead-end jobs as well as temporary assignments, landed an entry-level position with Equity Residential. Equity Residential taught me a lot including that formal, post-secondary schooling might not be everything. As I climbed the ladder from entry-level Leasing Agent to Property Manager within 4 years, I had mentors and educators who helped me and wanted to see me succeed. The influence of those managers and trainers was paramount because they encouraged me to keep pushing and keep going.

As they sat rated to share their knowledge and educate me, I began to seek opportunities to educate myself. Their willingness and openness to share what they knew, motivated e to not settle for mediocre. If I wanted to grow as an employee and as a person, I needed seek out knowledge and not give up just because my parents could not afford to send me to college. Since I did not go to college right out of high school, I have been working for over 18 years now. The work I have done over the years has educated me in many Ways. Mostly it has been by educating myself, or receiving real-world education through my jobs.

Recently, however, I have found that on-the-job and real-life education is no longer enough. It has come to my attention, that f I want to stay in the career field that I have come to love I will need to pursue higher education. For years, I was turned off about college, because thought it was something that was only for the upper-middle class and higher. When it was my turn to go to school after high school, we were not poor any more. We would have been considered middle-class. So, since could not go to college, to me, it meant that you needed to be in the upper echelon of society.

It did not matter that I had heard of various people from different societies and backgrounds going to college despite their economic tuitions. I had it in my head that there was no way I could ever afford to go to college unless we made two or three times that amount my parents were making in 1997. One day, while working at my last job last year, decided that I would apply to go to community college. My manager, Deanna Ramirez, inspired me to strive to get a degree that I could use in my career. My husband and were doing okay financially, making 6 figures combined, so I thought perhaps we could afford for me to take one class a semester.

Knowing that now my Cubans and I were making about twice as much as my parents did, knew that could not qualify for grants to help pay for my college expenses, but I applied anyhow. Worse-case scenario, I just would not enroll in any classes if I could not afford to take them, and did not receive any grants. Now in my second semester at Fresno City College my view about school has changed, especially because I am the mom of three wonderful children. Even though there have been some educational problems with my oldest son who will be entering the eighth grade this fall I don’t let that discourage me from eating a positive example for him.

I have been preaching that you can get As if you work hard. I have also been telling him that you can have both academic success and time for extracurricular activities. Now that I am a student myself, I hope that I can inspire Michael, and show him that everything have been saying is true. It is not impossible, you just have to want it. As a student and a mother, I feel that need to work just that extra bit harder to do well in my classes because I am setting the example for my children. So far, am achieving what have set out to do. I have only completed three classes so far, but I have gotten an A in all three.

Not only that, but am raising my three children, taking care of the home, and am active with the community theater. Not to mention, all the activities my children have! My opinion about the society that higher education is for has changed. No longer do I think that college is for the upper echelon of society. Anyone who desires it and has the drive to go, can attend college. It is amazing that one small statement, “We cannot afford to pay for college”, led me on such a ending road before I finally ended up where I wanted to be over 18 years ago.

I have been given a lot of education on this long path. Education has been given to me through real life experiences, motherhood, and my workplaces. That minor announcement ended up having a sign efficient impact on my life. Am a better student now, having been in the “real world” and having a child who struggles in school. Those “roots” that were laid down for me as an adolescent by my parents were bitter, but I am starting to taste the fruit. The student I am today is sweet and will only get sweeter.

David Duncan essay

Auditing firms and Certified Public Accountants (CPA) are licensed ND disciplined by each state where audits or work is performed. Enron’s headquarters and many of the allegations against Arthur Anderson occurred in Texas and under the jurisdiction of the Texas State Board of Pubic Accountancy. With significant damage to the accounting profession, only a few individuals were disciplined. This paper explores the history of Arthur Andersen, its client Enron, and what happened to those involved following the collapse of the two.

Keynotes, Anderson Auditors Auditor’s, Enron, CPA license Arthur Anderson Auditors, Page 1 INTRODUCTION Who would invest in a company without reliable financial statements? Integrity is the hallmark of the accounting profession and stakeholders rely on their work product. Arguably, one of the most respected and successful (at the time) accounting firms in history disappeared due to the actions of a few. Many lost their life savings, jobs, homes, and confidence in the financial system.

The demise of the public accounting firm Arthur Andersen and one of its clientele, Enron contributed to drastic changes for publicly held companies, accountants, managers, and others. What is the history of Arthur Andersen and how did it collapse? What happened to those professionals involved with the scandal at Arthur Andersen? Arthur Andersen was once known as a major player of the Big 5 accounting firms (SEC, 2008) and now has dwindled to just a small ALP. At one time, the firm employed 28,000 in the IIS and 85,000 worldwide with revenue s Of $9. 3 billion (Wisped, 2008).

TO understand the ending of this historical accounting giant, you must know it’s history. The young days of the firm are nothing to forget; the founder of this once well respected organization began his career at the age of 23 as the youngest certified accountant in Illinois (Goff, 2002). Arthur E. Andersen, an counting professor at Northwestern University, formed a partnership with Clarence M. Delaney in 1913 in which they purchased a small accounting firm in Chicago that would become known as Andersen, Delaney, & Co (Carnegie, 2005). The partners split in 1 918 and the firm became Arthur Andersen.

Mr.. Andersen was a man with a mission; he wanted to create an organization that was more than “just another accounting firm,” but to be honest and to “think straight and talk straight’, a phrase Mr.. Andersen learned in childhood (Carnegie, 2005). His death in 1 947, and succession by Leonard Spaces, led to period of very successful times for the firm. The first international office was opened in the 1 sass, with revenues around $8 million and in the late 1 sass, with revenues around $1 30 million (Goff, 2002). The number of partners at the firm surpassed 1,000 people.

When the firm’s successful consulting division split from Arthur Andersen, renaming itself Accentuate, the top accounting firm emerged from the deal as number five and with a focus more on its audit services. During these high times, the firm engaged Enron as a client, in 1986. Andersen provided Enron, through the years, with external ND internal auditing, as well as consulting services. Little did many know that this 16 year relationship would become the demise of the firm and its client, Enron. Enron was created in 1985 through a merger of Houston Natural Gas and Interior, after federal deregulation of natural gas pipelines.

This merger brought large amounts of debt to Enron and the company’s drive to find alternative means of success and profits (Thomas, 2002). CEO Ken Lay, hired Jeffrey Killing as a consultant, to create a solution for the company’s problem. His solution was to “create a ‘gas bank’ in which Enron would buy as from a network of suppliers and sell it to a network of consumers, contractually guaranteeing both the supply and the price, charging fees for the transactions and assuming the associated risks;” Enron had then become a trading business with its product, the energy derivative (Thomas, 2002).

This new venture impressed the CEO and in 1 990 he hired Killing to head up Enron’s new finance division. Recruiting only the best, Killing enlisted a young Andrew Fast; he moved up quickly and found himself as SCOFF in 1998. “As Killing oversaw the building of the company’s vast trading operations, Fast oversaw its financing by ever more complicated means” (Thomas, 2002). In the mid 1 sass, “mark to market” accounting became acceptable and Killing applied it to the energy trading business. Under mark to market rules, whenever companies have Arthur Anderson Auditor’s, Page 2 outstanding energy-related or other derivative contracts (either assets or liabilities) on their balance sheets at the end of a particular quarter, they must adjust them to fair market value, booking unrealized gains or losses to the income statement for the period;” however, long term future contracts for modesties such as gas are difficult to ascertain market values, typically no quoted prices are available (Thomas, 2002). This leaves room for companies to develop its own valuation models as well as room for manipulation.

With debt still visible, financial analysis’ ratings for Enron were lower than the company desired. Andy Fast, Enron’s SCOFF, led the company in the use of special purpose entities (ESP.) to increase capital and improve Enron’s rating. ESP. are partnerships with an outside party that allow the company to increase its ROAR and leverage without required reporting of debt on the Meany’s financial statements. Thus, Fast was able to hide Enron’s debt through approximately 500 ESP. (Orenstein& Heroic, 2002), including “troubled” hard assets such as overseas energy plants and broadband operations (Thomas, 2002).

These entities are required to have at least a 3% interest from an independent party to qualify for the off balance sheet requirement; if the interest requirement is not reached, the entity must be reported as a subsidiary to the parent company. Moreover, related party transactions hindered transparent financial statements. Risk for these entities as assumed by Enron and not the outside party, yet were not completely independent. These said transactions, based on Arthur Andersen’s risk assessment, were risky; however, audit procedures did not reflect consideration of this risk.

Enron actions were questionable and millions in fees generated, perhaps Andersen looked the other way. The culmination of Andersen’s demise was with its surrendering of its public practice licenses in 2002 due to relationship with their client, Enron. The firm successfully appealed the criminal charges of obstruction of justice and continues to defend itself in civil lawsuits. Where eave its auditors gone; are they still practicing, consulting, or even engaged in business? This paper will address these questions.

State Boards of Public Accountancy administer and enforce the CPA designation and licenser. When a licensed CPA violates specified regulations, the Board has the responsibility to investigate and take appropriate action, including revocation of a CPA license held by an individual or entity. Arthur Andersen was once known as a major player in the accounting profession. The firm engaged Enron as a client, in 1986. Andersen provided Enron, through the years, with external and internal auditing, as well as insulting services. The engagement team for Enron consisted of several key people.

This paper, based on publicly available documents, follows the chain Of command starting from the bottom with staff auditors up to the key engagement partner. Derek Cloakroom worked on the 1997 and 1 998 JED (subsidiary of Enron) Audit as well as the Enron Capital & Trade (ACT) portion of the Enron Audit. In 2005, the Texas State Board of Public Accountancy (TSARAP) charged him with failure to properly complete or follow audit procedures and that he knew of the JED related party transactions but failed o disclose them in audit papers. According to the TSARAP database, Mr..

Cloakroom possesses a current Texas CPA license (TSARAP, D. B. Cloakroom, Jennifer Stevenson was an engagement senior for the 1997 JED and ACT Audit. She was responsible for following Andersen Audit Objectives and Procedures (POP), Generally Accepted Audit Standards (GAS) and TSARAP rules. According to the complaint filed by the TSARAP, against Ms. Stevenson in 2005, she failed to discover related party transactions, as well as supervise Derek Cloakroom in the analysis of these transactions. In November 2008, the Arthur Anderson Auditor’s, page 3 TSARAP announced that the previous filed complaint against Mrs..

Jennifer Stevenson Jackson was voted by the Board to be dismissed (TSARAP, 2008). James Brown, Jar. Was an engagement manager for the 1997 JED Audit as well as the 1 997 and 1998 ACT Audit. In November 2005, the TSARAP filed charges against James Brown, Jar. For failure to properly conduct audit procedures, thus not discovering related party transactions between JED and CHEW (Enron subsidiary), properly document audit procedures, and provide supervision to junior staff auditors (TSARAP, 2005). Subsequently, the TSARAP voted to dismiss he complaint against Mr.. Brown (TSARAP, 2008). The TSARAP database reports that Mr..

Brown still maintains his license in the state of Texas with no reported disciplinary’ history (TSARAP, Brown, Jar. , n. D. ). Andrew Schuler worked on the 1997 JED Audit. He was an engagement senior on the 1998 ACT Audit and was an engagement manager for the 1998 JED Audit. In November 2005, the TSARAP with alleged that Mr.. Schuler failed to adequately perform audit procedures on the changes in the 1998 JED partnership; in doing so, he should have known that Enron controlled JED as well as CHEW (subsidiary of Enron). Additionally, Mr.. Schuler failed to take exception to “Sect’s recording of the $25. Million in earnings in the first quarter of 1998 and he failed to respond to the implications of re- characterizing these earnings as a ‘required fee” (TSARAP, 2005). According to the TSARAP database, Mr.. Schuler allegedly violated Auditing Standards; the board determined that he should receive a public reprimand. Mr.. Schuler has currently maintains his CPA license in Texas (TSARAP, A. M. Schuler, n. D. ). Patricia Gaucherie was the engagement manager for the 1997 and 1998 ACT Audit, as well as the 1998 JED Audit. In November 2005, the TSARAP filed a disciplinary action charge against Ms.

Gaucherie due to her involvement with the audits of Enron and its subsidiaries. Ms. Gaucherie was responsible for ascertaining whether CHEW qualified for off balance sheet treatment; in her audit procedures, she failed to properly apply audit procedures to CHEW transactions for this determination, as well as to document audit steps in her work papers, and she relied upon management assertions in conducting the audit (TSARAP, 2005). According to the TSARAP database, Ms. Grandmaster’s license was suspended in 2006 for legged violation of mandatory COPE in the previous year.

Ms. Gaucherie practiced in the state of Texas after her suspension in 2006 until November 2008 when the Board elected to issue her a “3-year probated suspension of her license” due to numerous violations of GAP in her involvement with the audit of Enron Corp. (TSARAP, 2008). Ms. Grandmaster’s license has been expired since June 30, 2009 and, according to public record, she was issued another suspension in September 2009 for again failing to meet the requirements of COPE (TSARAP, P. S. Gaucherie, n. D. ). Ms. Grandmaster’s license has yet to be reinstated. Michael M.

Loather was the partner in charge of Andersen’s energy audit division in Houston, Texas and acted as a concurring review partner for Enron audits. The SEC found that Mr.. Loather ignored the signs that indicated the rockiness of Enron transactions. Furthermore, the commission found that he engaged in improper professional conduct and was thus charged with violation of Rule 102(e)(1 )(ii) of the Commission’s Rules of Practice. With this charge, the commission also denied Mr.. Loather the privilege of appearing or practicing before the SEC. However, after two years, he may apply for reinstatement to resume practice SEC, 2008).

According to the TSARAP database, Mr.. Loather’s Texas CPA license expired on November 30, 2009 and is currently suspended for “discreditable acts” (TSARAP, M. M. Loather, n. D. ). Michael C. Doom was the Practice Director at Arthur Andersen for the Gulf Coast Region (SEC, 2008). In an administrative hearing, the SEC stated that Mr.. Doom, in his Director Arthur Anderson Auditor’s, Page 4 position, was required to “oversee the resolution of client issues and the extent of their involvement was driven by the engagement team’s risk assessments” (SEC, 2008). In this case, Mr..

Doom concurred with faulty risk assessments in regard to Enron audits. In doing so, the SEC found that Mr.. Doom engaged in improper conduct as stated in Rule 102(e)(1 )(ii). The rule states that a person may be denied appearance or practice before the Commission; Mr.. Doom may request reinstatement after a two year period. According to the SEC, Mr.. Doom is currently a registered CPA with the state of Louisiana and was registered during the relevant periods Of said allegations (SEC, 2008). Carl Bass was the engagement partner for the 1997 and 1998 JED Audit for Enron. The TSARAP filed a complaint against Mr..

Bass for failure to follow auditing proceed rest, including not responding appropriately to audit risk facts that were determined, as well as not fully investigating relationships between Enron, CHEW, and JED. Furthermore, he did not properly supervise junior audit staff (TSARAP, 2005). The TSARAP reports that Mr.. Bass currently has partner ownership in Arthur Anderson, ALP which began on September 1, 1994 and his license with the State of Texas has been revoked due to violations of “auditing standards, accounting principles, other professional standards, competence, and discreditable acts” (TSARAP, C. E. Bass, n. D. ).

Thomas Bauer was the engagement partner for the ACT audit and also reviewed the JED Revolver agreement for Enron. He was responsible for complying with the POP as well as GAS and TSARAP rules. As a direct result of the revocation of Andersen’s firm license, the TSARAP filed a complaint against Mr.. Bauer. The board alleged that he did not follow or supervise the following of proper audit steps. These steps would have demonstrated that some Special purpose Entities or Spec’s (i. E. JED, CHEW) did not pass the three percent independence test for non-consolidation, thus not qualifying for off balance sheet treatment.

Additionally, Mr.. Bauer and his team relied upon Enron management assertions during their risk assessment without further investigating the assertions and failed to properly document audit steps taken for determination of the non-consolidation of the ESP. (TSARAP, 2005). According to the TSARAP, his license expired on October 31, 2008 (TSARAP, Bauer, n. D. ). The U. S. Securities and Exchange Commission (SEC) reached a settlement with and Mr.. Bauer is denied appearance or practice as an accountant before the SEC for three years. The commission determined that Mr..

Bauer engaged in improper professional conduct thus violating Rule 02(e)(1 )(ii) of the Commission’s Rules of Practice (SEC 2008). Mr.. Barber’s license has been revoked due to violations of GAS in his involvement with the audits of Enron Corp. (TSARAP, T. H. Bauer, n. D. ). David Duncan was the Andersen global engagement partner for the Enron audits. Mr.. Duncan was primarily responsible for the Enron audits. In 2002, a complaint was filed with the TSARAP citing violation of Auditing Standards. A resolution was reached that resulted in the revocation of Mr.. Dunce’s license in the state of Texas (TSARAP, D.

B. Duncan, n. D. ). In addition, the SEC brought a evil action against him for his association with audits of Enron’s financial statements. He agreed to a settled injunction action. Mr.. Duncan was charged with acting recklessly in issuing unqualified opinions on the 1998-2000 Enron audits, thus violating Section 10(b) and even further, Rule bib- 5 of the Exchange Act. The SEC also stated that Mr.. Duncan failed to exercise due professional care and skepticism. His responsibility included the creation, or supervision of the creation, of audit procedures that would assess risk in the Enron audit. Mr..

Duncan failed to notify the Enron Audit Committee of the management’s rejection of audit recommendations. Mr.. Duncan was “reckless in not knowing that Andersen’s audits of Arthur Anderson Auditor’s, Page 5 Enron’s financial statements were not performed in accordance with GAS and that Enron’s financial statements did not present Enron’s financial position. ” By issuing unqualified opinions on the 1998-2000 Enron audits, he made material misstatements in the audit reports. He has not admitted nor denied the charges against him. However, he is permanently suspended from practicing, or appearing, as an accountant before the SEC (SEC, 2008).

Arthur Andersen’s fall over the edge played out in the courtroom. The firm was found guilty of obstruction of justice by allegedly destroying documents that were vital to the SEC’s investigation against Enron. On appeal, the case was overturned. However, the damage was already done; the firm lost the majority of its clients and most of its talented employees. Andersen’s reputation was ruined. Three auditors from Arthur Andersen responsible for Enron audits lost their Texas CPA license. However, the fallout from the scandal contributed to major changes in the accounting profession and impacted all current and future Spa’s.

Very few people were involved with the scandal at Arthur Andersen. However, thousands at the company lost their jobs. Enron collapsed, investors lost money, and confidence was eroded. Arguably, the accounting profession was changed and new regulations were enacted (i. E. Serbians Solely Act). However, regulators were unable to punish many people in the Arthur Andersen and Enron case. Integrity is the hallmark of the accounting profession. If a few people lose sight of that simple assertion, an entire company could collapse. Managers must act with integrity and set the example for others to follow.

Usability of iPad Apps and Websites essay

The two reports of the Nielsen contained important information for everyone who is in need of mobile Internet strategy and also for the organization of the company providing a wide domain of information regarding usability and adaptability of the pad APS. Jacob Nielsen has published the 2nd edition of their report on the usability of pad APS and websites recently which created quite an interest among the users. The report which contained 1 29 pages in total by Jacob Nielsen is based on various case studies involving the information of pad ups illustrating the dos and don’t in designing the APS for pad.

It also offers good insight for touch screen devices. Usability of pad APS and websites: How People Use the pad: The basic use of pad is the media consumption like social networking, reading news, checking emails, gaming, watching movies, listening to music etc. pad unlike mobile is a shared device to be used between multiple users instead of being possessed by one in the household and therefore is more generic than personal. Therefore, the types of APS on the pad can vary from anything to everything including the SO level either which can’t be personalized.

It’s can be used at home with an ease and also on go, typically on the traveling period where people anticipate for entertainment in dull environment. Design guidelines for pad APS: APS are usually designed to be used by repeated users. The APS should possess unique qualities when compared to the qualities and services provided by the website. Therefore, pad is entirely different from phone and the app should be designed in a completely different way that of phone. Making your website pad-friendly: To make the website pad-friendly, get rid of the content which contained Flash in it.

Instead of creating adequately small targets, go for big and pad targets which have high tolerance. Place links at the right places without missing a possibility. Detect the location of the user. Minimize the typing. Go for “tap”and “touch”. Target size for touchstones devices: The best size of the targets to be used for widgets are 1 CM*LLC for all kind of touch devices. Often, we find APS in which the climbable icons are very small and can’t be touched easily. Small targets are relatively tough to deliver. Go for bigger ones.

Performances and gestures: Users doesn’t have any idea of how the touchable icons look. Therefore, you should create a visual acuity around the touchable target to make it look like one. It should have a gesture around it and the page should also possess enough safe space to swipe. Navigation: A back button in the app will be an interesting feature to be included. It’s easy to accidentally touch any button and get navigated to anywhere. Providing a navigation button will enhance the user comfort. Do not use Carousels for sits which are unnecessarily long.

Creating too many carousels on the same page overwhelm the users and disturbs the visual acuity. Avoid two- dimensional carousels to make the users remember the items and the graphics easily. Orientation: Design the app which is used to accommodate the portrait mode and the landscape mode. Because, the expectations of the users range for both. And, when the app doesn’t meet these expectations; their flow is disrupted and the work becomes less sophisticated. Aka sure that the same navigation scheme is used in landscape and portrait orientations.

Make the content identical for both the orientations. Download time and splash screens: During the downloading progress, use progress bar instead of a spinning gear in the procedure. Give a distinct information about the progress of the downloading and the workability of the app. When the user is downloading the apt show them a preview of the app and also the instructions and configuration to be used. Use tips which are to be used when they don’t have anything else to do.

EHarmony essay

Since that time numerous competitors have entered the online dating field and millions Of consumers are using their services. A search good is a good or service with features and characteristics easily evaluated before purchase. Whereas, an experience good is a good or service where product characteristics are difficult to see in advance of consumption. Because of this a search good is much more subject to price competition since the information is more readily available to consumers. From the perspective of the companies in the online dating industry, I believe that dating should be primarily an experience.

In order to attract customers and allow them to see somewhat of what they are paying for the sites should allow the users a soft run through of their product. This can vary by allowing the user to create a profile and view other paying members but not being able to contact them until they have a paid membership. Also, they may not be able to use all of the more advanced features of the service with the “soft’ model. “Research findings indicate that including news about the brand in the online brand communication mix – either before or after ads – generates Geiger brand attitude scores for experience products.

For search products sequence matters and brand attitudes are more positive when consumers are exposed to news articles first followed by advertisements. In addition, When promoting search goods online, brand managers should include publicity only before display advertising efforts. For experience goods, publicity generates higher brand attitude scores when included either before or while running display advertising. ” (Mice) This research furthers my belief that dating should primarily be an experience.

It also can currently be seen with online dating site advertisements that are currently on air. The companies always include their brand either before or while running their ad in order to increase their brand awareness. With an experience good, it is essential for the company to promote their brand and get the consumer to associate their brand with their specific service. For example, Raymond is a dating site with the intention of helping people find their next husband or wife, whereas other sites are primarily for casual dating.

MGT Team essay

Discounting products contributes to a competitive advantage Wall-Mart tries to establish. Remaining competitive In an industry with competitors like Target and Smart proves to be challenging for Walter. Keeping cost lower than the amount customers are willing to pay helps build higher profit than their competitors. As the largest retailer in the United States and one of the top two largest employers. With sales in excess of nearly BIBB, the company represents a driving force in the global economy.

In 2013 the company had 1. 4 Million employees and represented 45% of general merchandise sales in the United States. From its inception, the company has been driven to innovate in the tail space in order to deliver on their mantra of Everyday Low Prices. In order to continue to drive growth, the company expanded heavily into international markets; however, they were greeted with somewhat tepid responses. The single greatest threat facing Walter is that from competition among existing companies.

The ongoing shift in consumer preference for online transactions presents Walter with a very real, very substantial threat from companies like Amazon. Walter continues to fight this by promoting the notion of ‘Ship to Store” which allows consumers to eave a user experience similar to that of Amazon and letting the company take advantage of their supply chain investment to quickly and efficiently move products from supplier to consumer.

A challenge with this is that consumers, on occasion, equate low prices with low quality and, as such, means Walter is competing with a completely different brand placement approach from Amazon, who focuses on providing mostly name-brand products with a no-hassle return policy. Because of their size, Walter doesn’t really face a threat from supplier influence; however, there could be active repercussions associated with Amazon taking over as a primary buyer from companies like Rubberier as such a change would allow Rubberier to gain retribution against Walter for their past practices.

Such a power shift could negatively influence Walter. Competitors like Target, Loses, and Smart really have very little influence on Walter and their primary tactic to counterbalance Walter power in the marketplace is to broaden their product offerings and simultaneously specialize because Walter doesn’t have enough shelf space to devote precious resources to products that have a limited base of consumers. The real threat to Walter comes from major internet based retailers like Amazon. Mom who have substantially smaller operating costs. Walter continues to have a competitive advantage in this area because of their culture of being the low price option as well as their substantial investment In supply chain technologies. Amazon is gaining ground in this area, however, as they continue to invest in their own supply chain technology. Walter faces few challenges from new competitors because the sheer magnitude of investment that would be necessary to compete effectively is simply too great o be considered reasonable.

The biggest potential risk in this area would be a tie-up between competitors like Amazon and Target. Such an arrangement would pose a very real threat to Walter’s ability to maintain their existing competitive advantages. Economic Analysis – Walter 2010-2013 2013 2012 201 1 201 0 ROAR 0. 0874 0. 0851 0. 0883 0. 0878 ROE 0. 2326 0. 2307 0. 2328 0. 2123 Gross Profit Margin 25% Cash Flow Per Share $ (11. 25) $ (9. 41) $ (8. 72) $ (6. 93) Current Ratio 0. 8346 0. 8824 0. 8875 0. 8648 Quick Ratio 0. 2247 0. 2289 0. 2658 0. 758 Debt to Assets 0. 2665 0. 2762 0. 2425 Debt to Equity . 7091 0. 7492 0. 7275 0. 5864 Inventory Turnover 10. 7107 10. 9778 1 1 . 5775 12. 4747 According to the case, Walkers Inventory Turnover ratio fell by 14% between 201 0 and 2013. This is a measure of the pace at which products are sold and restocked and, because revenue grew by 15% during the same period, would seem to reveal that something has changed in their product mix. This trend could represent significant changes afoot within Walter as they change their product offerings.

In the short term this probably doesn’t represent anything too dramatics as their debt levels continue to stay within he normal zone; however, cash flow per share continues to shrink. Despite all of this, return on shareholder equity remains consistent. Recommended strategies include continued investment in supply chain technology, investment in branding including increased focus on their highly profitable private label offerings, increased focus on globalization, and partnering with local retailers and companies to leverage operational efficiencies of a multi- national corporation while taking advantage of localized expertise.

Competitive Advantages From its very inception, Walters culture has been focused upon delivering owe price products to consumers while delivering excellent customer service. The organization is steeped in the tradition to adapting their operating practices quickly and universally in any reasonable way that supports this principle. Because this mindset is an innate part of the Walter operating philosophy, everything that they do is centered on reducing the costs of the products they sell.

Originally this was accomplished through conventional means like cost control and financial management; however, over time the role of technology in the company’s operations has changed and today cost intro is primarily an extension of the existing investment in supplier engagements, big data, real-time analytics, and supply chain management. This rich data-driven approach allows the company to quickly assess and predict product performance across multiple organizational boundaries; which ultimately underscores the company’s culture.

The strategic value of the company culture is very high because it enables Walter to exploit cost reduction opportunities while simultaneously neutralizing competitive threats. Although it is relatively easy to replicate a culture of cost unconsciousness many companies seem to find it extremely difficult to sustain that culture and so it is somewhat rare to find it employed as effectively as it is at Walter.

A key component of Walter’s success at developing and sustaining their culture is the firm’s organization, including the policies and procedures employed to make the low cost, customer friendly goal a part of everyone’s job whether they serve customers directly or not. Because Of the symbiotic relationship between culture and technology as well as management’s promotion of technological innovation within their supply Hahn, the existing investment in supply chain technology is also a competitive advantage. As Walter has grown, continued innovation throughout their supply chain has been used to attain increasingly efficient results.

One way to capture these additional efficiencies is to identify and remedial inventory bottlenecks by recognizing buying patterns in advance and redirecting inventory from where it’s not being used to where the demand exists. In order to accomplish this the company has been implementing technologies like Radio Frequency Identification (RIFF) which allows for a beacon to be attached to a product or pallet by the manufacturer which can then be passively or actively tracked through the product lifestyle from the manufacturer’s location all the way to the store or perhaps even the point of sale.

Such visibility allows the company to assess and leverage the value of their “in-process” inventory because, while product is not sitting on a shelf, it is a carrying cost and anything that can be done to expedite or reduce the amount of time it takes for products to transition from a carrying cost to revenue increases revenue and reduces cost. REID, Big Data, and Real-Time analytics are examples Of technologies that help the company predict consumer behavior, reduce cost, and increase revenue and because of the high cost barriers to entry for competitors to reproduce the efficiencies gained from them, this is also a competitive advantage.

The value of the supply chain innovations that the company has already made are extremely high. The value of this existing investment, including the proprietary and custom developed solutions, makes the ability to imitate very difficult. Because of how difficult and expensive it is to imitate such a substantial chemical infrastructure, we also consider Walter’s technology to be rare and the organization is extremely proficient at leveraging this advantage.

As the company has transitioned into being the single largest retailer in the US, the operational advantages that have resulted from their investment in supply chain technologies and the innate cultural temerity to implement them has delivered the company into the enviable position of being able to dictate terms to many suppliers. As such a large component of the LIES economy, they represent a single, majority volume customer to many manufacturers and his gives the company great power and leverage when negotiating price and terms.

A major contributing factor to the success of the company has been Retail Ink, the company’s home-grown analytics software that the company has been able to use to influence the behavior of their suppliers by offering them insight into consumer demand or threatening them to withdraw the same. Because the company can deliver such large volumes of business to their suppliers, they are similarly a huge consumer and so the company also exerts significant influence upon those that supply their needs.

The most iota able Of these is the LOS government where Walter’s Stature among the top employers in the nation plays into relevant policy decisions. The value in the marketplace of carrying such power as both a buyer and seller is extremely high and, although not as rare as culture and technology, also rare. Size and the benefits of economies of scale that we see from Walter are not difficult to imitate and the organization is well situated to take advantage of them. Development Walter’s enormous size helped them acquire considerable purchasing clout with suppliers.

The company’s enormous size provides an advantage in their allegations with suppliers and has led to increased savings by negotiating price reductions as well as a two percent discount if bills are paid within fifteen days. Smaller manufacturers can receive as much as fifty percent of their revenues from large discount retailers like Walter. Walter alone accounts for more than twenty-eight percent of Dial’s sales. It would take the next seven largest Dial customers doubling their sales in order to replace the lost Walter sales.

Walter adopted a new technology called Radio Frequency Identification (REID) to identify and track products. The use of this new technology reduced shrinkage as well as eliminated the need for employees to scan PUC codes. This technology helped Walter keep informed about the supply and demand in order to reduce items that Were either overstocked or out of stock. This technology was particularly useful in deciding what products should be placed in each store depending on market conditions. Walter used their additional distribution centers to achieve success in its organizational strategy.

Additionally, cross-docking techniques were used to decrease the cost of sales by two to three percent. As the company expanded their grocery offerings, the company established a second distribution network specifically to support the unique requirements of the grocery business. Walter also created high velocity distribution centers that distributed both grocery and merchandise products that needed to be consistently replaced in the stores. Walter’s organizational system of distribution by two thousand company-owned trucks replaced goods routinely twice a week.

From the very start, Walter’s core principle was to offer Everyday Low Prices. By doing this the company’s advertising and labor sots were reduced which fueled their growth. The resultant economies of scale that large businesses like Walter provide a key advantage; they can spread their overhead costs over many more stores. This means that labor costs are also reduced as employees do not have to reorganize stock before or after sales. Walter used rich sales data to help decide what items should be placed in which stores according to demographics for that store or region.

Also, managers would meet to discuss store operations as well as what competitors were doing. This enabled the managers to use practices that ere successful in one store to be implemented into other stores or perhaps try idea practices that were working well for the competitors. In the international markets Walter used practices that ranged from Greenfield development, franchising, joint ventures, and acquisitions. During the year 201 3, Walter added four hundred ninety seven stores, much of which involved acquisitions in support of growth in international markets.

In recent years, the company’s focus has returned to basic growth. Sustainability The culture of Walter is sustainable, as long as management continues to aka it a priority. Employees must understand that each of them is a vital part of the “low cost” philosophy that has made the company successful. Unfortunately, we believe that one particular aspect of Walter’s culture is declining, as their promise of excellent customer service seems to be stressed much less than the low cost aspect.

However, even though Sam Walton always encouraged the practices of customer satisfaction and service, low prices were then and are now, the primary focus of the business. Two of Walter’s biggest competitors in general discount retail are Target and Smart. Target has approached discount retail from a slightly different avenue than Walter, with a focus more on a trendy product mix and marketing aimed at an affluent customer base. Like most other retailers, Target does not have a chance of matching Walter’s low costs, and focuses instead on its own niche of discount.

Smart has already attempted and failed to imitate Walter’s everyday low price State. Smart also tried to copy Walter’s vision for its workers, calling them associates and offering bonuses to managers, but this positive change came perhaps too late, after many associates were aid off in downsizing decisions by the company. Walter biggest true competitor today is Amazon, an internet-based retail giant. The threat from Amazon is very real; the lack of physical stores eating up profits with operating expenses makes low product costing much easier for Amazon.

We think it would be very easy for Amazon to imitate Walter’s culture of everyday lowest prices. Walter has always embraced technology: electronic data interchange (EDI) links with its suppliers to streamline inventory processes, high-tech distribution centers, radio frequency identification (RIFF) or tracking and identifying merchandise. Technology is an advantage that can be sustained, as long as Walter remains willing to engage new technological advances and maintains their forward momentum in inventory and operational processes.

For example, Walter needs to continue to drive the progressive use of RIFF to better track products. Even though some retailers have been reluctant to introduce the system because of the expenses involved in compliance, once it is up and running RIFF can help track inventory and reduce extra labor and loss from product shrinkage. In order to compete with Walter, companies like Smart and Target would first have to catch up to the retail giant technologically. Amazon, on the other hand, is a legitimate challenge with its advanced fulfillment capability and online ordering and tracking.

Already, Amazon has proven its ingenuity with Prime, which reduces shipping charges and wait times, and the introduction Of Kindle e-readers and prime Instant Video’s online media content. Amazon has dedicated much of its early profits to the long-term investment required for technology and a solid infrastructure. Walter will need to make its own ointment to online ordering and shipping technologies in order to maintain any advantage in this area. The sheer size of Walter gives it a competitive advantage unlike any other retailer.

This is a sustainable advantage as long as the company continues its steady growth, or at least maintains its size over other firms. Even though we believe that Walter will not be able to grow as rapidly as it has been, the company can preserve its physical existence in discount retail while building a stronger online presence. This combined force will allow Walter to continue to influence suppliers as ell as government policy. No other retailer, discount or otherwise, can match Walter’s size, influence and buying power.

Although Amazon is growing rapidly and gaining a market share in discount retail, they have no brick and mortar, physical presence to command influence like Walter. Walter will need to continue to improve on its ship-to-store and other online technologies, as well as successfully growing its international presence, to maintain its advantage in buying power and economies of scale. Strategic Options Walter has numerous strategic Options to maintain a competitive advantage. One major strategic plan in place is a detailed distribution center network. This allows goods to move quickly and more efficiently than their competitors.

In doing so, Walter keeps transportation and processing cost low allowing the company to pass the savings onto their customers. The detailed distribution center is a complex supply chain that allows Walter to deal directly with manufacturers. Vendors can better handle inventory and ensure Walter has the products needed to stock store shelves. Walter entered the international market around 1992 and by 2013 their international ales were nearly 30% of the company’s sales (Barney, 2015). Expanding internationally poses many challenges including a backward type supply chain. Walter’s strategic plan includes implementing the U.

S. Distribution strategies. This poses a few challenges in foreign countries. One being supplier distribution may be limited or less effective when it comes to timeshares of delivery and product selections. Globalization impacts the levels of Hallmarks expansion. It’s recommended that Walter continues to follow the globalization movement to ensure economic liberalizing, genealogy advancements continue as a strategic option. Sing the advancement of what globalization brings will help Walter remain competitive. An example of the logistics of globalization is listed below: *Retrieved from: http://BMW. Lodestars. Net/anguishes/Walter-competing- in-the-global-market Besides using globalization as a strategic option, international brand recognition is another strategic option Walter should consider to remain competitive. Their logistics and culture doesn’t fit every culture around the world, its recommended that Walter shifts their focus on branding. Create reduce differentiation that appeals to the local culture instead of across the board standards. Localize their products and services to fit the consumers tastes and beliefs. These products may include offering local staple food items grown locally.

This could help with consistent positioning of always being a low price retailer. Another recommendation is to co-brand with local food retailers or other local businesses. In order to implement the ideas mentioned, Walter needs to create a situational analysis to ensure a competitive advantage. An example of this analysis is listed below. *Retrieved from: http://www. Lodestars. Net/anguishes/Walter;competing- in-the-global-market Recommendation The case study examines the challenges that Walter faces in the competitive discount store industry which is considered the greatest threat.

Walter is a largest retailer that dominates the industry, but as previously mentioned, a risk associated with a tie-up between competitors like Amazon and Target. Its recommended that Walter continues to invest in supply chain technology, investment in branding, and stepping up moves towards globalization. Another strategy is partnering with local retailers and companies to leverage operational efficiencies, especially when considering expanding internationally.

The True Effects the Hip Hop Culture Ha hellip essay

Granted I do not feel Hip Hop it to blame, do feel the negativity of the hip hop culture has been glorified to the point it has a counter effect on our adolescent black children. Through hip hop media is brainwashing out black youth and keeping this ethnic group at the bottom of social status. Many social workers deal with this culture daily and see the results of what hip hop media is doing to adolescent development. “Keep in mind when broth’s start flexing their verbal skills, it always reflects what’s going on politically, socially, and economically- Musician Heavy D

In order for one to understand the impact the Hip Hop Cutler has on adolescents, one must first learn the history of the culture. Hip Hop is a large platter of artistic forms that emerged from the normalization of Black and Latino American cultures. The artistic forum has four distinct dimensions of which the Hip Hop Culture was founded on; Rap (oral), Turntable’s (aural), Break Dancing (physical), and Graffiti Art (visual). Hip Hop originated in the slums of the New York Southeast Bronx in 1973.

Hip Hop become a healthy common way for middle class young black and Latino Americans to molly express there self though a recreational outlet. Hip Hop was birthed from a time of oppression, prejudice, and political realities of disenfranchised youth, unjust laws, and the unsaid underlining of historical unfortunate opportunities. Hip Hop is what can be considered a blend of the new and old. With the use of sampling of blues, salsa, and rock & roll ideas and records as the most important part of this musical form, to expresses the feelings and attitude of the artist for the modern audience.

Through commercial conation hip hop has become worldwide culture. Through the evolution Of the culture, a young man of Jamaican decent by the name Cool DC Here first introduced hip hop at his little sisters Halloween party. DC Here introduced the traffic Dicing (using vinyl records to stretch out a song’s drum break by playing two or more records at the same time to create rhythmic beat loops) musical form while shouting words over the beat to entertain the audience getting the crowd hype”.

Hip Hop in many ways became its own world. DC Cool became known as the father of hip hop coining the terms Mincing, Dicing, B- boning, and graffiti writing. By 1980 hip hop had been vamped by taking what DC Here had done with the turn table and added breaking, and scatting/ playback, more amps and rapping to the musical genre. The Sugar Hill Gang was one of the first groups to embrace the revamped hip hop culture and made the cross over to national airways with their song Rappers Delight.

Along with trending music graffiti writing became a common way for b- boys to claim their territory throughout the Bronx in which made musical billboard headlines. Raps is rooted in the African long standing of historical traditions carried by; historians, lyrical fetishism, and lattice advocacy. Back in slavery days slaves would speak in rhyming games as a way to get encoded messages across without their masters finding out. Rhyming games were a way for slaves to express their intellectual creativeness while promoting hope.

Rap with much of its roots in tacked came on the hip hop scene as rhythmic style of chanting or poetry (often presented in 16-bar measures or time frames) and beating, (a vocal technique mainly used to provide percussive elements of music and various technical effects of hip hop Des). Along with this submerge of the hip hop USIA arise an original form of dancing and particular styles of dress, and language among fans of this new music.

Like the African accent rappers used rap to spread news, of their daily life, dreams, and discontents outside of their immediate neighborhoods. Rap to be a way to promote change, advocacy, hope, and most of all a cry for help by the black culture. These elements experienced considerable adaptation and development over the course of the history of the culture. While rap is a form of entertainment it also has the ability to address political, social, and economic change throughout the African American working class.

A lot Of what Was rapped about promoted positivist, culture empowerment, a life of prosperity, and the promotion of resistance to the subjugation society placed on this population. However, rap and the hip hop culture were birthed in a time of resentment where black youth felt generally dismissed, and misrepresented by mainstream media. The black youth were also the modern gate keepers of the African American working class history and concerns. The generation of this time were in many ways underestimated and unseen.

With this as a factor unlike County Western or Rock music that was less aggressive and hat could be could “less radical” rap exposed the reality use of profanity as well as graphic depictions of violence and sex and was viewed as a challenge to commercialism. In many opinions Rap was view as obscene instead Of as an artistically art form of what the black community was going through. For many hip hop was the only meal ticket out of the hood. In V. Bowel’s article: A social identity framework of American hip-hop cultural performance (2010) the mind set of one in the hip hop culture is depicted and exemplified very well.

In hip-hop vernacular this social psychology process is akin to ‘going exit’, as in legitimizing oneself within mainstream society. Social creativity involves a triad of processes that individuals may enact to improve group- based identity, irrespective of the permeability or impermeability of social strata. The processes include: 1 . Changing the dimension by which groups are compared such that circus- scribed dominant culture traits such as misogyny, hyper masculinity, and children out-of-wedlock are normalized and imbued with in-group social value.

This legitimizing of unorthodox traits fortifies in-group social identity but does not challenge out-group dominance ND in fact can reinforce it via dissemination of racial group stereotypes premised upon hip-hop prototypes. 2. Often occurring in tandem with the first process, a second social creativity self- enhancement strategy involves altering the saliency of disparaged group Hip-hop referent self-enhancement strategy activation. Characteristics such that dominant group debasement is possessed and reinserted within the normalized group.

Perhaps, the most ubiquitous example of this process would be the use of the N-word among hip-hop compatriots, as well as within the African-American community at argue. More germane to hip-hop, and anathema to the dominant culture, violence, criminality and incarceration are recast as rights of passage and extolled as laudable bases of power. In essence, what is frowned upon in dominant society becomes praiseworthy within the normalized social group. In hip-hop vernacular this is akin to ‘flipping the script’, as in reversing the narrative by which a social group is characterized.

Fundamentally, social creativity is the genesis of the hip-hop genre/ethos and the most frequently enacted self- enhancement strategy by its referents. Hip-hop’s mass- reduced representations spectacularly display urban black inventiveness. Problematically, via the dissemination of radicalized tropes, hip-hop’s social creativity improves collective integrator social identity by description the narrative, while its subversive discourse simultaneously reifies intercrop hegemonic social order. 3.

Rather than challenge the dominant group, the final social creativity self- enhancement strategy entails shifting comparative strata to take on a fellow subordinate group. Evidence suggests that the competition engendered by this self-enhancement strategy can be exceptionally brutal (Teasel & Turner, 1986). This finding correlates with hip- hop’s protracted basilicas feud between New York and California based artists. This early 1 9905 industry rivalry escalated into literal warfare, culminating in the still unsolved murders of two major celebrities, Outpace Shaker and Notorious B.

I. G. (a. K. A. Christopher Wallace), respectively of the west and east coast factions (Hugging, 2009; Osborne, 2008). While moderating in-group social identity, like other social creativity self- enhancement strategies, spurious competition between co-subordinate groups has no substantive implications for hegemonic. Before the centralization of hip hop local radio stations (AM stations) owned by local black businessmen possessed the freedom to promote hip hop.

Artist such as Ice Cube had a songs stood up to white racism, Ice- T made a song called “Cop Killer’ which was also around the time of the Rodney King incident expressing the resentment of the police brutality in the Los Angels inner city areas rhapsodies about visiting vengeance upon police in the lyrics: I’m bout to dust some cops off! COP KILLER, it’s better you than me COP KILLER, [expletive] police brutality COP KILLER, I know your family revving [expletive] COP KILLER, but tonight we get even … DIE, DIE, DIE PIG, [expletive] THE POLICE, yeah! Expletive] THE POLICE, for Darryl Gates. DIE! . [expletive] THE POLICE, for Rodney King. [expletive] THE POLICE, for my dead homiest. [expletive] THE POLICE, for your freedom. [expletive] THE POLICE, don’t be a [expletive]. [expletive] THE POLICE, have some [expletive] courage. [expletive] THE POLICE, sing along. Cop KILLER! Cop KILLER! Cop KILLER! Cop KILLER! COP KILLER! Haywood want be when you grow up? COP KILLER! Good choice-and, Public Enemy’s song “Fight the Power” encouraged Afro Americans to overcome come the oppression of society.

Maybe the titles of the songs were harsh, however the message was clear then that Afro- Americans were not being treated fairly and their story was going to be herd. In the late 8(Yes early ass’s hip hop was seen as valuable and as need in the Music Industry. The local radio stations that geared toward the Hip Hop culture were put out of business by powerful radio stations that were owned and controlled by business men outside of the community. This left local Do’s with no say in the presentation of the hip hop culture.

Corporate America, which at the time was predominantly owned by White Americans had control over how the hip hop culture was projected. Once in the hands of business minded people searching for ways to expand on the culture in order to make the hip hop culture appealing to a larger scale audience the true hip hop culture was tarnished. By 1990 Rap and the Hip Hop Culture was reconfigured removing its historical context and through videos and Top 40 charts exploiting the oppression of the culture. Hip Hop was no longer an outlet for blacks to express their self nor about challenging governmental authority or encouraging social activism.

Instead the hip hop culture became victim of another way for White Americans to be able to promote worthlessness among Afro- Americans, black on black crime, drugs usage and selling, and brainwash the black youth of America. White America was able to get a choke hold on blacks without doing the act of oppression their self. Instead Corporate American enticed rappers through large deals with powerful record labels and large amounts of money to get rappers to play by Corporate Americas rules and rap about what they wanted rappers to rap about. In so many ways hip hop became a door to modern slavery. American always played off of the good vs.. Evil stereotype and made the rap culture out to be the bad guy while white people were able to carry on as the good guy and superior race. Now granted songs like cop killer were a bit much it showed then that there were bigger problems in the black community. These songs were not made to promote violence with in the culture but showed the evidence of what was already going on in these urban inner city communities. These were problems of equality, justice, and misrepresentation that were never truly addressed by society and in retune masked as black people are just lazy, worthless, and don’t want more for self.

In societal views, modern hip hop / Gang Rap is characterized as being a nihilistic approach to the promotion of sex, drugs, violence, criminal activity, anti- feminism & exploitation Of women as objects, and not getting an education seen as acceptable norms in the black society. Many rappers saw modern rap as the understandable results of disparity these rappers live on a daily basis. With much talk of guns and gangs in gangster rap, being a gangster seemed to be the only way out of poverty and possessing a gun symbolized empowerment.

This is similar to the prominence if the gun in reggae. Reggae artist proved justification for the presence of the gun in reggae music. Reggae Artist known as Ranks states “they just be preaching about the gun, because we see the gun doing such damage within our circle and our society so we talk about the gun. This is no different than the gun in Gangster Rap. Through the one thing that was created to give black youths hope became the thing that created a generation of identity and role confusion.

Because Hip Hop roots were tarnished before ever truly hitting the big time on mainstream media many not understand the culture or the reasoning behind the violence, abuse, or graphical content including today’s black adolescent youth. The Problem. There are three problems the hip hop culture is having on African American adolescent children; the negative learned behavior, lack of education on society expectations, and the message that is sent through modern hip hop culture (style, coping mechanisms, language, and idea of norms).

While the problems of deep economic inequalities are still present in the hip hop culture, a larger problem has been created. The originating generation of hip pop culture are having children whom are enduring the same oppression issues if not wore then their parents. Today’s perished urban adolescent children are being raised into a world where positive role models don’t always exists. Today’s adolescent like those of the 80-ass’s are growing up in a time where there worldwide views are being shaped by deep economic inequalities divided largely along racial lines.

Through the eyes of today’s African American adolescents and there depict on the hip hop culture we can see product of what Corporate American and society’s inequalities as a whole as had on the blacks of America since the beginning of the Hip Hop Movement. Theoretical Frameworks Chapter 6 of Dimensions of Human Behavior: The Changing Life Course volume: 4 by E. D. Hutchison and Contributors (p. 220-268) depicts the development of Adolescents very well. G. Stanley Hall, an American Psychologist describes adolescents as a period of “storm and stress”, a period when hormones cause many psychological and social difficulties.

Adolescents is a transition period between childhood and adulthood. This period in the life cycle is a compilation of transitional themes with in the dimension of persons ND environment; biological, psychological, social, and spiritual. Theses themes do not occur independently or without affecting one another. Based the chapter new brain research found that adolescent brain undergoes another period of overproduction of gray matter right before puberty. The gray matter on the brain effect the adolescents interaction with individuals and the outside world (Johnson et al; Swell, Trainer, Games, & Jeering, 2002).

The chapter states that the frontal lobe of the brain plays a major factor in cold cognition and hot cognition problem solving. Cold cognition secures when adolescents are able to make decisions in a calm state. Hot cognition accrues in situations when teens are with friends. Emotions are running high. Human adolescents can be divided into 3 behavior changes; increased novelty seeking, increased risk taking, and grater affiliation with peers (Geed, 2009). Identity development is a person’s self- definition as a separate and distinct individual (Gardener & Kismet, 2008, p. 54). Social identity is the part of the self- concept that comes from knowledge for one’s membership in a social group and the emotional significance of that membership. If the adolescent at the time of adolescents does not learn his/ her roles in society and self- identification it is very common to see a continuation of later role confusion in life. Adolescents develop a multicultural identity as they are exposed to diverse cultural beliefs, either through first-hand experience of through the media.

The chapter discusses the theories of self and identity and the five common functions related to psychological identity; to provide a structure for understanding who one is, 2. )Provide meaning and direction through commitments, vales and goals, 3. ) revive a sense Of personal control and free will, 4. ) TO enable one to strive for consistency, coherence, and harmony between values, beliefs, and commitments, 5. ) To enable one to recognize one’s potential through a sense of future possibilities and alternative choices.

There are two theorist that explain the effect and importance ones environment in the adolescent phase; Jean Pigged and Lawrence Goldberg. Both theories relate to a more abstract way of thinking and the belief adolescent children possess the ability of moral development. According to Pigged, all social facts can be reduced to interactions between individuals. Furthermore, all fundamental types of inter- individual interaction consist of either rules, values, or conventional signs; these correspond (respectively) to the cognitive, the affective and the symbolic aspects of individual behavior.

Although Pigged begins his social theory with a discussion of the values of exchange, it turns out that such values (and signs) require normative rules to provide a rational foundation, just as the affective and symbolic realms require a cognitive grounding. Values, according to Pigged, originate from the individual’s interests (desires). But in interacting with other persons, who have their own values, one will come to exchange values with them. As a result, values become systematized into larger regulatory structures that tend towards a reversible equilibrium (Kitchener, Richard F. Smith, Leslie, 1996). Goldberg shadowed off of Pigged theory in which he came up with moral reasoning/ principles. Goldberg believed that adolescents become capable of post conventional moral reasoning however due to environmental social rules many do not go beyond. In my opinion, Pigged and Kohlrabies theory on the adolescent train of thinking is absolutely correct. A prime example it the black hip hop culture. Because of most of what they are exposed to is negativity or violence it is obvious they would morally think this is the way one is to conduct their self.

It is most unfortunate because many of these children have no clue that their upbringing through this time and culture is setting them up for failure. Because of the impact our environment has on one mentally media has the ability to turn a child that knows right to still do wrong. Therefore when the child is brought up to do wrong via media and community the outcome should be expected to be worse. To me this is not something big secret no one know about, and surly not the people that put it on W.

The hip hop culture is a victim of society and the adolescent children are the most valuable. It like any other learned behavior it one is repeatedly exposed to something one will become accustomed to displaying the learned behavior. Analysis of Ethical issues The issues that arise in the social work practice relating to the hip hop culture are; lack of self-determination, lack of dignity and self-worth, and environmental interjections and obstacles. Self- worth is a major dilemmas cause that is something a social worker cannot make a client have.

As explained through adolescent development a person’s environment plays a big role on how a person view there self. Self- determination comes from all forms. There are those that come from poverty stricken areas that do well for their self. These people are rare. In this type of environment it is more common to see children who see the reality of the environment they are in and loose what hope ever existed. Self- determination comes from a drive with in one self. It can be taught but in the black culture it is common to see arena with lack of drive therefore the children grow up with lack of drive.

It is hard on social workers in this case because we as a profession build off of clients drive and will to want better. Dignity and Self- Worth goes back to ones morals and values. If an adolescent grow in a world where dignity and self- worth are not valued then the adolescent will not have it their self. In today’s world with the amount of technology available adolescents are easier enticed to do wrong. Many of times these children degrade there self-base off of correlating what they see in the media with what they see from their arenas.

For example due to what the hip hop culture and environment is showing young adolescent girl primarily in the black culture that it is normal to wear clothes that reveal so much skin. Girls are now growing up thinking in order to get a husband one must have sex with men. Hip Hop music has an especially complex real- sections with single mothers. On the one hand, the presentation of baby mamma drama and single mothers as “goldfishes” is a misogyny- instinct devaluation of black women, and obscures the actual challenges single mothers face in US society.

On the other hand, Hip Hop USIA is not the cause of increased numbers single mother households or the supposed disintegration of families. Because of media and fathers not being present or showing positivist little boys grow up thinking if they become gangsters, disrespect women, and sell drug they have made it. A social worker can preach about self- worth all day however if the client desires to do else then that is what it is. Environmental interjections play a major role in the growth of ones identity.

The hip hop culture as a whole is an example of this statement. Because of the harsh environmental interjections blacks and Latino were going through in the ass’s hip hop was created. Hip hop is built off of the struggle of the communities. The children that were raised in this time were crying for help and no one heard their cries. Because of this we now have a large number of lost adults who now have children. It is not all the parents or the children fault for many of the things that come out of the black culture.

The hip hop music is not wrong either, it is just mad of what the artist see and experience. For social workers the problems come in when the media is tell this culture the way they are living and being treated is k. The media has been glorifying and profiting off of the struggle of the hip hop community. It is almost inhumane if you think about it. The government will not help or give appropriate funding to help the hip hop culture to overcome their environmental obstacles. However harshly punish them for learning how to survive the situations they have been given.

For example how can a social worker tell a 17 year old drop out to go back to school and stop selling drugs when his mother cannot afford to put food on the table. A statement in the article “The Social Significance of Rap and & Hip Hop Culture” I found to e right on the head regarding Senator Joseph Lieberman however if feel is justifies the feelings of many government officials feelings towards the black community. The article stated, Senator Joseph Lieberman, who has attacked the music industry, special really rap music, for inciting violence youth.

It was viewed Liebermann focus is on the symptom rather that the problem. Rap is part of a larger denial of where the real violence in children’s lives falls. Seen. Lieberman and his political parties cry crocodile tears over violence in children’s media and proceed to vote to cut down welfare funds for young hillier, encourage us to try juveniles as adults so they’re thrown into adult prisons, vote in favor of taking illegal immigrants’ children out of public schools, and do relatively little about the financial support that dead-beat fathers owe to their children.

We have a whole culture of economic deprivation and domestic violence, and these are the real problems confronting children. ” In conclusion Hip Hop is not the problem with the young black culture. It is more obvious today that the social structure of government is taking a huge toll on these communities. The more the media teaches these children it is DOD to be disrespectful, k to break laws, and not work towards then we will continue to have generations Of African Americans living below the poverty level.

The government portrays as if they are working to fix it but it is obvious where there loyalty. Fifth government wanted to do something to help this culture it wow’s a black social worker it is up to me and people to work together to overcome the hardships that have been placed on us. In order for there to be a change in this culture there must be an aggressive address of change regarding the problems of poverty, and prejudice. In order to better help the adolescents of today’s America and hip hop culture all must get on one page and stop building off of the breaking down of African American culture.

For example look at the governmental system, the government is the main cause of there being poverty communities, there not being any since of hope, and the fact the government should have done something to help this group of people decades ago before the problems seen in this culture go worse. With things like the attack on Welfare, Affirmative Action, funding for education and universal healthcare is very hypocritical for the government to have anything to say about the violence portrayed through the hip hop culture when the government is the root cause of 90% the problems exhibited with in this culture.

By the government cutting programs to help alleviate the unequal opportunity to jobs, resources, and social mobility only aggravates the current problems more. In order to put an end to the problems expressed by some rappers in their lyrics and life style one must focus on providing services and opportunities that will combat the feeling of nihilism with in a lot of the American communities today. Social arrives must be supported, expanded, and reorganized to more effectively administer programs for those who have been economically and politically disadvantage before one can even consider the elevation of violence.

Example of this type of implementation would be focused around addressing the basic needs of the urban working class with affordable housing, health care, and food. Another recommendation to improve the way of living for the hip hop culture is for the working class this culture to learn ways of making an honest living before getting out on one’s own. There needs to be an increase in minimum wage. Due to the limited amount minimum wage jobs take care of many of times it is needed for parents or single parents to get more than one job.

Week Job Fair Brochure paper essay

The best company structure for this equines is the divisional structure. This ensures employees are where they need to be at all times. This will also ensure that each employee knows the specific job that is required of them. I believe that if I were to group employees into similar jobs, it would have a negative impact on the customer for a couple of reasons. First, it may look as if employees are not knowledgeable about many areas because there would be too many doing one job in one area and not enough at another.

Second, employees may come confused or forgetful on certain areas of a routine, resulting in an incomplete and not thorough job. The famous saying “Treat someone as you would like to be treated”, would be my personal motto for Burger Rentals. To have a good culture within the company, starts with the person in charge. Since the owner of Burger Rentals has been in the property sales business for so long, I’m sure he knows that it can become somewhat of a routine doing the same thing over and over every day, which is an easy way to break someone’s motivation.

Incorporating Ceremonies and Rites culture into the business will keep employees motivated through their employment years. By having a party or a cook out when someone does a good deed or meets a milestone, everybody wins. Better yet, throwing a party once a week, or once a month would boost everyone’s morale (even if its something as simple as coffee and donuts). This also encourages employees to communicate on another level. Communicating with fellow employees about things other than the job will build relationships, which will impact the company. Also holding Rites of

Enhancement in which honor the employee for something he or she has accomplished. An example of this would be if an employee would be recognized by the company for something as simple as being at work every day for half a year, or a promotion. I think this strengthens the company because it gives the employee something to strive for. The business model or organizational structure of the company needs to be Strong for any company to succeed. By having a well-developed culture and structure make up the business model. The Divisional Structure and having

Ceremonies and Rites will continue to strengthen and motivate the employees. Another example of what builds a business model is having strong company goals and objectives. One of those goals is to stay motivated. Always take pride in the work that you do and know that you are valued as an employee. Treat the fellow employees and customers as a second family. This benefits both you, by having fun and interacting with people while on the job, and the company, by customers seeing the well-developed relationships of the employees will keep customers coming back.